https://www.taxtmi.com/caselaws?id=161159 Exemption under the notification dated 19 June 1991 for expansion, diversification or modernisation was to be computed on the amount spent as investment under the later notification's own terms. The later notification did not incorporate the additional-capacity restriction found in the earlier notification dated 27 September 1990; it only required inclusion of tax already exempted under that earlier notification for calculation purposes. The court held that a deficiency in the language of a notification cannot be filled by judicial interpretation, and conditions from an earlier notification cannot be imported unless expressly adopted. The revisional order was therefore set aside in favour of the assessee. en-us Wed, 15 Jul 1998 00:00:00 +0530 Tue, 07 Jan 2014 18:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161159 Exemption under the notification dated 19 June 1991 for expansion, diversification or modernisation was to be computed on the amount spent as investment under the later notification's own terms. The later notification did not incorporate the additional-capacity restriction found in the earlier notification dated 27 September 1990; it only required inclusion of tax already exempted under that earlier notification for calculation purposes. The court held that a deficiency in the language of a notification cannot be filled by judicial interpretation, and conditions from an earlier notification cannot be imported unless expressly adopted. The revisional order was therefore set aside in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 15 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161159