https://www.taxtmi.com/caselaws?id=162248 The court allowed all four writ applications, ruling that tractors are included within the exemption provided by the notifications under sections 5(4) and 6(2) of the Bihar Finance Act. The clarification issued by the Commissioner of Commercial Taxes was quashed as it was found to be incorrect. The court emphasized the need for strict interpretation of taxing statutes and upheld the principle that any ambiguity should be resolved in favor of the taxpayer. en-us Mon, 28 Feb 2005 00:00:00 +0530 Fri, 21 Feb 2014 15:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162248 The court allowed all four writ applications, ruling that tractors are included within the exemption provided by the notifications under sections 5(4) and 6(2) of the Bihar Finance Act. The clarification issued by the Commissioner of Commercial Taxes was quashed as it was found to be incorrect. The court emphasized the need for strict interpretation of taxing statutes and upheld the principle that any ambiguity should be resolved in favor of the taxpayer. Case-Laws VAT and Sales Tax Mon, 28 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162248