https://www.taxtmi.com/caselaws?id=161088 An exemption entry for sales of goods to military personnel by defence service installations was construed purposively to cover sales of Indian-made foreign liquor to defence personnel and defence organisations where the burden ultimately fell on military personnel. The Tribunal's view was accepted because the exemption could not be denied merely due to the immediate buyer being a defence organisation, and later governmental clarification in the finance department notification supported that legislative understanding. The disputed sales were therefore treated as exempt, and no basis remained to interfere with the Tribunal's conclusion. en-us Thu, 12 Jul 2001 00:00:00 +0530 Tue, 31 Dec 2013 16:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161088 An exemption entry for sales of goods to military personnel by defence service installations was construed purposively to cover sales of Indian-made foreign liquor to defence personnel and defence organisations where the burden ultimately fell on military personnel. The Tribunal's view was accepted because the exemption could not be denied merely due to the immediate buyer being a defence organisation, and later governmental clarification in the finance department notification supported that legislative understanding. The disputed sales were therefore treated as exempt, and no basis remained to interfere with the Tribunal's conclusion. Case-Laws VAT and Sales Tax Thu, 12 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161088