https://www.taxtmi.com/caselaws?id=161066 A restrictive reading of sales tax exemption provisions was rejected where the statutory Schedule expressly extended the benefit to goods manufactured by the Khadi and Village Industries Commission and sold by its authorised representatives. The Court held that administrative circulars, though imperfectly drafted, could not be used to exclude duly authorised private dealers or stockists when the exemption language did not clearly impose such a limitation. The exemption was therefore treated as attaching to the products and covering authorised sellers, making the revisional order unsustainable and restoring the earlier appellate relief. en-us Tue, 10 Apr 2001 00:00:00 +0530 Tue, 31 Dec 2013 14:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161066 A restrictive reading of sales tax exemption provisions was rejected where the statutory Schedule expressly extended the benefit to goods manufactured by the Khadi and Village Industries Commission and sold by its authorised representatives. The Court held that administrative circulars, though imperfectly drafted, could not be used to exclude duly authorised private dealers or stockists when the exemption language did not clearly impose such a limitation. The exemption was therefore treated as attaching to the products and covering authorised sellers, making the revisional order unsustainable and restoring the earlier appellate relief. Case-Laws VAT and Sales Tax Tue, 10 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161066