https://www.taxtmi.com/caselaws?id=160566 An exemption notification for agricultural implements worked by hand was interpreted contextually to include kozhu with handle, the implement actually used for hand ploughing. The court held that reading kozhu as merely a part of a plough would defeat the purpose of the exemption, and that strict construction of exemption provisions must still align with the text and object of the notification. On that interpretation, the turnover of plough was covered by the exemption and was not taxable under the relevant notifications. en-us Wed, 06 Sep 2000 00:00:00 +0530 Fri, 20 Dec 2013 14:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160566 An exemption notification for agricultural implements worked by hand was interpreted contextually to include kozhu with handle, the implement actually used for hand ploughing. The court held that reading kozhu as merely a part of a plough would defeat the purpose of the exemption, and that strict construction of exemption provisions must still align with the text and object of the notification. On that interpretation, the turnover of plough was covered by the exemption and was not taxable under the relevant notifications. Case-Laws VAT and Sales Tax Wed, 06 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160566