https://www.taxtmi.com/caselaws?id=159743 Notification S.R.O. No. 1401/92 was construed as exempting turnover tax only on the first sale point turnover expressly covered by section 5(2A)(i)(g) of the Kerala General Sales Tax Act, and not on last sale point turnover of Fifth Schedule goods. Because the notification did not refer to the Fifth Schedule itself, the exemption could not be enlarged by the explanatory note or by implication. The principle of strict construction of exemption notifications was applied, and reassessment under section 19 was upheld to the extent it brought to tax escaped turnover earlier omitted on an incorrect reading of the notification. en-us Tue, 28 Jul 1998 00:00:00 +0530 Sat, 30 Nov 2013 15:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159743 Notification S.R.O. No. 1401/92 was construed as exempting turnover tax only on the first sale point turnover expressly covered by section 5(2A)(i)(g) of the Kerala General Sales Tax Act, and not on last sale point turnover of Fifth Schedule goods. Because the notification did not refer to the Fifth Schedule itself, the exemption could not be enlarged by the explanatory note or by implication. The principle of strict construction of exemption notifications was applied, and reassessment under section 19 was upheld to the extent it brought to tax escaped turnover earlier omitted on an incorrect reading of the notification. Case-Laws VAT and Sales Tax Tue, 28 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159743