https://www.taxtmi.com/caselaws?id=162126 A taxing notification granting set-off for steel ingots, billets and rerollable scrap referred to in item 2 of the Third Schedule was interpreted to cover all scrap types listed in that item, not only a separately described rerollable scrap category. The court read the language and schedule structure as indicating a broader intended benefit, and held that any ambiguity in an exemption or set-off notification must be resolved in favour of the dealer. The set-off was also treated as applicable only where the goods had suffered tax at an earlier stage, supporting the assessee's entitlement to the reduction. en-us Tue, 12 Oct 2004 00:00:00 +0530 Wed, 19 Feb 2014 15:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162126 A taxing notification granting set-off for steel ingots, billets and rerollable scrap referred to in item 2 of the Third Schedule was interpreted to cover all scrap types listed in that item, not only a separately described rerollable scrap category. The court read the language and schedule structure as indicating a broader intended benefit, and held that any ambiguity in an exemption or set-off notification must be resolved in favour of the dealer. The set-off was also treated as applicable only where the goods had suffered tax at an earlier stage, supporting the assessee's entitlement to the reduction. Case-Laws VAT and Sales Tax Tue, 12 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162126