https://www.taxtmi.com/caselaws?id=162130 Exemption under a sales tax notification must be applied strictly within its terms, and any later interpretation may be urged before the statutory authority. Where an assessment order is quashed and the matter is remitted for reconsideration, the authority's jurisdiction on remand remains confined to the same statutory field originally invoked in the rectification proceedings. The authority cannot enlarge the controversy beyond rectification, and the petitioner cannot seek adjudication outside that limited scope at the notice stage. In this setting, writ petitions challenging show-cause notices were not entertained, and objections were to be raised before the assessing authority within the time granted. en-us Wed, 10 Mar 2004 00:00:00 +0530 Wed, 19 Feb 2014 15:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162130 Exemption under a sales tax notification must be applied strictly within its terms, and any later interpretation may be urged before the statutory authority. Where an assessment order is quashed and the matter is remitted for reconsideration, the authority's jurisdiction on remand remains confined to the same statutory field originally invoked in the rectification proceedings. The authority cannot enlarge the controversy beyond rectification, and the petitioner cannot seek adjudication outside that limited scope at the notice stage. In this setting, writ petitions challenging show-cause notices were not entertained, and objections were to be raised before the assessing authority within the time granted. Case-Laws VAT and Sales Tax Wed, 10 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162130