https://www.taxtmi.com/caselaws?id=160686 A unit manufacturing besan from dal was held not to fall within the earlier expression "flour mill" for purposes of a sales tax exemption notification. The later 28 April 1992 notification, which separately added "units manufacturing besan out of dal" as an ineligible category, was treated as a valid aid to interpret the earlier entry and showed that such units were not intended to be covered by it. The unit was therefore entitled to exemption from the date of commercial production, and the reassessment notice and consequential orders denying exemption were unsustainable. en-us Thu, 28 Sep 2000 00:00:00 +0530 Mon, 23 Dec 2013 11:11:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160686 A unit manufacturing besan from dal was held not to fall within the earlier expression "flour mill" for purposes of a sales tax exemption notification. The later 28 April 1992 notification, which separately added "units manufacturing besan out of dal" as an ineligible category, was treated as a valid aid to interpret the earlier entry and showed that such units were not intended to be covered by it. The unit was therefore entitled to exemption from the date of commercial production, and the reassessment notice and consequential orders denying exemption were unsustainable. Case-Laws VAT and Sales Tax Thu, 28 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160686