https://www.taxtmi.com/caselaws?id=159150 A taxing notification deleting specified goods from entry 34 of the Fifth Schedule and fixing sales tax at 4 per cent from 1 April 1991 applied to those goods generally, not only to two-wheelers sold through canteen stores. Read with Section 8 and the scheme of the Fifth Schedule, the deletion removed the exemption previously available to canteen-store sales, and the reduced rate operated on the plain terms of the notification itself. The court noted that a tax exemption or rate-reduction notification must be construed strictly, and no narrower limitation could be implied. A later notification operative from 1 April 1992 also confirmed that the earlier notification was not confined to canteen-store sales. en-us Wed, 21 Jan 1998 00:00:00 +0530 Sat, 16 Nov 2013 14:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159150 A taxing notification deleting specified goods from entry 34 of the Fifth Schedule and fixing sales tax at 4 per cent from 1 April 1991 applied to those goods generally, not only to two-wheelers sold through canteen stores. Read with Section 8 and the scheme of the Fifth Schedule, the deletion removed the exemption previously available to canteen-store sales, and the reduced rate operated on the plain terms of the notification itself. The court noted that a tax exemption or rate-reduction notification must be construed strictly, and no narrower limitation could be implied. A later notification operative from 1 April 1992 also confirmed that the earlier notification was not confined to canteen-store sales. Case-Laws VAT and Sales Tax Wed, 21 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159150