https://www.taxtmi.com/caselaws?id=161776 An exemption notification under the Andhra Pradesh General Sales Tax Act was construed according to its object and the background of the representation that procured it. The concession was intended for roller flour mills purchasing wheat for grinding activity, so mills that merely bought and sold wheat without undertaking grinding did not fall within the beneficiary class. The earlier broad reading was treated as based on a misunderstanding of the notification, and a concession obtained by misrepresentation could not be expanded through promissory estoppel. The revisional order withdrawing the appellate relief was therefore upheld, and the exemption was denied to the appellants. en-us Thu, 16 Oct 2003 00:00:00 +0530 Thu, 06 Feb 2014 14:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161776 An exemption notification under the Andhra Pradesh General Sales Tax Act was construed according to its object and the background of the representation that procured it. The concession was intended for roller flour mills purchasing wheat for grinding activity, so mills that merely bought and sold wheat without undertaking grinding did not fall within the beneficiary class. The earlier broad reading was treated as based on a misunderstanding of the notification, and a concession obtained by misrepresentation could not be expanded through promissory estoppel. The revisional order withdrawing the appellate relief was therefore upheld, and the exemption was denied to the appellants. Case-Laws VAT and Sales Tax Thu, 16 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161776