https://www.taxtmi.com/caselaws?id=161286 In a sales tax exemption notification, the negative-list entry for industries based on ethanol or ethyl alcohol was construed according to its plain language. The Court treated the phrase "except non-molasses alcohol industries" as an exception limited to that main clause and held that "based on" refers to industries using ethyl alcohol as an input, not to units manufacturing it. On that reading, a unit manufacturing ethyl alcohol from molasses does not fall within the negative list. The exemption could not be denied on that ground, because a broader construction would make the word "based" redundant and extend the exception beyond its proper scope. en-us Tue, 22 Oct 2002 00:00:00 +0530 Mon, 13 Jan 2014 17:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161286 In a sales tax exemption notification, the negative-list entry for industries based on ethanol or ethyl alcohol was construed according to its plain language. The Court treated the phrase "except non-molasses alcohol industries" as an exception limited to that main clause and held that "based on" refers to industries using ethyl alcohol as an input, not to units manufacturing it. On that reading, a unit manufacturing ethyl alcohol from molasses does not fall within the negative list. The exemption could not be denied on that ground, because a broader construction would make the word "based" redundant and extend the exception beyond its proper scope. Case-Laws VAT and Sales Tax Tue, 22 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161286