https://www.taxtmi.com/caselaws?id=160347 In computing the exemption limit under entry 118 of the Gujarat sales tax notification, the tax liability had to be determined by applying the parent Act's ordinary charging and deduction provisions as they stood, without implying any additional exclusion not expressly stated in the notification. Sales made against forms 17-A and 19 remained relevant in the computation and could not be disregarded merely because they were part of the exemption-cum-assessment exercise. The Court applied strict construction to fiscal exemptions and rejected an interpretation that would make sub-entry (2) redundant. The tax attributable to those transactions therefore had to be counted while measuring exhaustion of the exemption limit. en-us Mon, 23 Nov 1998 00:00:00 +0530 Mon, 16 Dec 2013 15:34:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160347 In computing the exemption limit under entry 118 of the Gujarat sales tax notification, the tax liability had to be determined by applying the parent Act's ordinary charging and deduction provisions as they stood, without implying any additional exclusion not expressly stated in the notification. Sales made against forms 17-A and 19 remained relevant in the computation and could not be disregarded merely because they were part of the exemption-cum-assessment exercise. The Court applied strict construction to fiscal exemptions and rejected an interpretation that would make sub-entry (2) redundant. The tax attributable to those transactions therefore had to be counted while measuring exhaustion of the exemption limit. Case-Laws VAT and Sales Tax Mon, 23 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160347