https://www.taxtmi.com/caselaws?id=236638 An exemption notification in fiscal law must be construed strictly, and a rebate of tax paid cannot be treated as an exemption granted "to the full extent" unless the notification clearly says so. The Court distinguished a trade tax rebate equal to the amount of entry tax paid from a later notification granting State Development Tax exemption to the full extent, holding that the two expressions carried different meanings and could not be read into each other. Applying strict construction, with support from ejusdem generis and noscitur a sociis, the claim for exemption was rejected and the challenge to levy and recovery of State Development Tax failed. en-us Wed, 21 Mar 2012 00:00:00 +0530 Fri, 25 Jul 2014 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236638 An exemption notification in fiscal law must be construed strictly, and a rebate of tax paid cannot be treated as an exemption granted "to the full extent" unless the notification clearly says so. The Court distinguished a trade tax rebate equal to the amount of entry tax paid from a later notification granting State Development Tax exemption to the full extent, holding that the two expressions carried different meanings and could not be read into each other. Applying strict construction, with support from ejusdem generis and noscitur a sociis, the claim for exemption was rejected and the challenge to levy and recovery of State Development Tax failed. Case-Laws VAT and Sales Tax Wed, 21 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236638