https://www.taxtmi.com/caselaws?id=161286 The court held that the petitioner, a manufacturer of ethyl alcohol, does not fall under item 10 of the negative list in the Haryana Government notification. The court interpreted "Ethanol (ethyl alcohol) based industries" as referring to industries consuming ethanol as an input, not manufacturing it. The court emphasized that exceptions cannot nullify or expand the main provision. Consequently, the court set aside the orders denying the petitioner's exemption, remanding the matter for fresh determination, and allowing the writ petitions with no costs. 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 The court held that the petitioner, a manufacturer of ethyl alcohol, does not fall under item 10 of the negative list in the Haryana Government notification. The court interpreted "Ethanol (ethyl alcohol) based industries" as referring to industries consuming ethanol as an input, not manufacturing it. The court emphasized that exceptions cannot nullify or expand the main provision. Consequently, the court set aside the orders denying the petitioner's exemption, remanding the matter for fresh determination, and allowing the writ petitions with no costs. Case-Laws VAT and Sales Tax Tue, 22 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161286