https://www.taxtmi.com/caselaws?id=160911 A notification exempting women entrepreneurs in the tiny sector "from tax" was read to cover both sales tax and purchase tax because the Act defined "tax" broadly as any tax or other levy leviable under it. Since sales tax and purchase tax were both taxes leviable under the Act, the exemption applied to purchases as well. The State's power to exempt fully or partly from tax on the sale or purchase of goods, or classes of persons, supported that reading. Reliance on the Chief Minister's speech could not narrow the plain language of the notification. The assessee was therefore not liable to pay purchase tax on the covered purchases. en-us Thu, 27 Sep 2001 00:00:00 +0530 Thu, 26 Dec 2013 15:10:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160911 A notification exempting women entrepreneurs in the tiny sector "from tax" was read to cover both sales tax and purchase tax because the Act defined "tax" broadly as any tax or other levy leviable under it. Since sales tax and purchase tax were both taxes leviable under the Act, the exemption applied to purchases as well. The State's power to exempt fully or partly from tax on the sale or purchase of goods, or classes of persons, supported that reading. Reliance on the Chief Minister's speech could not narrow the plain language of the notification. The assessee was therefore not liable to pay purchase tax on the covered purchases. Case-Laws VAT and Sales Tax Thu, 27 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160911