https://www.taxtmi.com/caselaws?id=158284 A tax exemption notification granting concessional tax on handmade washing soap was upheld as a valid departure from the normal charging rule, and its condition limiting the concession to dealers with turnover not exceeding ten lakhs could not be struck down or altered in writ jurisdiction. The Court held that exemption notifications must be construed strictly within their terms, and the benefit cannot be enlarged by deleting the word "total" or otherwise rewriting the condition. The issuing authority retains the power to fix eligibility conditions, and judicial review does not permit substitution of the Court's view for that policy choice. The assessment order applying the notification was therefore sustained. en-us Wed, 22 Nov 1995 00:00:00 +0530 Sat, 19 Oct 2013 16:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158284 A tax exemption notification granting concessional tax on handmade washing soap was upheld as a valid departure from the normal charging rule, and its condition limiting the concession to dealers with turnover not exceeding ten lakhs could not be struck down or altered in writ jurisdiction. The Court held that exemption notifications must be construed strictly within their terms, and the benefit cannot be enlarged by deleting the word "total" or otherwise rewriting the condition. The issuing authority retains the power to fix eligibility conditions, and judicial review does not permit substitution of the Court's view for that policy choice. The assessment order applying the notification was therefore sustained. Case-Laws VAT and Sales Tax Wed, 22 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158284