https://www.taxtmi.com/caselaws?id=161073 The court interpreted the term "relevant industry" in a tax exemption notification to include only manufacturers producing the same type of goods as the claimant dealer, specifically white cement. It ruled that white cement should be treated distinctly from other types of cement for tax exemption calculations, based on commercial parlance and legal precedents. The court allowed the writ petition, quashed the communication, and directed the respondents to redetermine relevant values for tax exemption calculations specifically related to white cement manufacturing in the State of Rajasthan. en-us Wed, 04 Apr 2001 00:00:00 +0530 Tue, 31 Dec 2013 15:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161073 The court interpreted the term "relevant industry" in a tax exemption notification to include only manufacturers producing the same type of goods as the claimant dealer, specifically white cement. It ruled that white cement should be treated distinctly from other types of cement for tax exemption calculations, based on commercial parlance and legal precedents. The court allowed the writ petition, quashed the communication, and directed the respondents to redetermine relevant values for tax exemption calculations specifically related to white cement manufacturing in the State of Rajasthan. Case-Laws VAT and Sales Tax Wed, 04 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161073