https://www.taxtmi.com/caselaws?id=162032 Singhada was held to remain exempt from commercial tax in all forms, including dried singhada, because Entry 16 of Schedule I named it without qualification. Section 15 allowed exemption for listed goods and permitted only addition of goods or relaxation of conditions by notification; it did not authorise a notification to exclude or narrow a tax-free entry. The State's attempt to treat singhada as taxable kirana goods under Schedule II was therefore invalid, and the Commissioner's circular could not alter the statutory exemption. The statutory tax-free entry was required to be given full effect as written. en-us Mon, 13 Mar 2006 00:00:00 +0530 Fri, 14 Feb 2014 17:11:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162032 Singhada was held to remain exempt from commercial tax in all forms, including dried singhada, because Entry 16 of Schedule I named it without qualification. Section 15 allowed exemption for listed goods and permitted only addition of goods or relaxation of conditions by notification; it did not authorise a notification to exclude or narrow a tax-free entry. The State's attempt to treat singhada as taxable kirana goods under Schedule II was therefore invalid, and the Commissioner's circular could not alter the statutory exemption. The statutory tax-free entry was required to be given full effect as written. Case-Laws VAT and Sales Tax Mon, 13 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162032