https://www.taxtmi.com/caselaws?id=159136 A sales tax holiday notification excluded servicing and repairing units from incentive eligibility but expressly carved out tyre retreading units. Denial of the benefit to a tyre retreading unit on the basis of a contrary reading was therefore treated as a misreading of the notification, because the text itself preserved eligibility for that class of units. The refusal to extend the exemption was described as unfair and arbitrary, and the notification was held inapplicable to the petitioner, resulting in extension of the tax benefit. en-us Tue, 16 Jun 1998 00:00:00 +0530 Sat, 16 Nov 2013 12:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159136 A sales tax holiday notification excluded servicing and repairing units from incentive eligibility but expressly carved out tyre retreading units. Denial of the benefit to a tyre retreading unit on the basis of a contrary reading was therefore treated as a misreading of the notification, because the text itself preserved eligibility for that class of units. The refusal to extend the exemption was described as unfair and arbitrary, and the notification was held inapplicable to the petitioner, resulting in extension of the tax benefit. Case-Laws VAT and Sales Tax Tue, 16 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159136