https://www.taxtmi.com/caselaws?id=158314 Zarda composed predominantly of tobacco was treated as a tobacco product covered by the exemption for "tobacco and all its products" in Schedule III to the Pondicherry General Sales Tax Act, 1967. The Court applied the plain and common-parlance meaning of the exemption entry and held that a tax authority cannot read in a restriction that the statute or a valid notification does not express. Because the exemption had not been curtailed, the revisional authority had no basis to treat the appellate order as erroneous and prejudicial to revenue, and the revision was unsustainable. en-us Wed, 24 Apr 1996 00:00:00 +0530 Mon, 21 Oct 2013 11:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158314 Zarda composed predominantly of tobacco was treated as a tobacco product covered by the exemption for "tobacco and all its products" in Schedule III to the Pondicherry General Sales Tax Act, 1967. The Court applied the plain and common-parlance meaning of the exemption entry and held that a tax authority cannot read in a restriction that the statute or a valid notification does not express. Because the exemption had not been curtailed, the revisional authority had no basis to treat the appellate order as erroneous and prejudicial to revenue, and the revision was unsustainable. Case-Laws VAT and Sales Tax Wed, 24 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158314