https://www.taxtmi.com/caselaws?id=161289 An exemption notification is construed strictly by its plain language: sales through canteens run by independent contractors were not covered where the notification was limited to canteens run by the employer or by employees on a co-operative basis, with the prescribed subsidy and no-profit conditions. For the later notification, eligibility depended on the dealer's total turnover as defined in the sales tax statute, so the turnover limit applied to the business as a whole and not separately to each canteen location. On the penalty aspect, maximum penalty for non-filing of returns could not be imposed without considering bona fides, so the penalty portion required fresh reconsideration. en-us Thu, 27 Mar 2003 00:00:00 +0530 Mon, 13 Jan 2014 17:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161289 An exemption notification is construed strictly by its plain language: sales through canteens run by independent contractors were not covered where the notification was limited to canteens run by the employer or by employees on a co-operative basis, with the prescribed subsidy and no-profit conditions. For the later notification, eligibility depended on the dealer's total turnover as defined in the sales tax statute, so the turnover limit applied to the business as a whole and not separately to each canteen location. On the penalty aspect, maximum penalty for non-filing of returns could not be imposed without considering bona fides, so the penalty portion required fresh reconsideration. Case-Laws VAT and Sales Tax Thu, 27 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161289