https://www.taxtmi.com/caselaws?id=162069 Tax exemption from purchase tax must be granted only in the statutory manner prescribed by notification in the Gazette; administrative letters or clarifications cannot enlarge or substitute that exemption, so they do not bind taxing authorities. Exemption notifications are strictly construed within their express terms, and goods not specifically covered cannot be brought within the benefit by analogy. On that approach, block board and block board frames were treated as distinct from plywood and soft wood, and a later exemption applied only from the date notified, not retrospectively from 1 January 1994. en-us Thu, 22 Dec 2005 00:00:00 +0530 Sat, 15 Feb 2014 14:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162069 Tax exemption from purchase tax must be granted only in the statutory manner prescribed by notification in the Gazette; administrative letters or clarifications cannot enlarge or substitute that exemption, so they do not bind taxing authorities. Exemption notifications are strictly construed within their express terms, and goods not specifically covered cannot be brought within the benefit by analogy. On that approach, block board and block board frames were treated as distinct from plywood and soft wood, and a later exemption applied only from the date notified, not retrospectively from 1 January 1994. Case-Laws VAT and Sales Tax Thu, 22 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162069