https://www.taxtmi.com/caselaws?id=162369 Exemption notifications must be construed according to their plain language, and qualifying words cannot be treated as redundant to enlarge the concession. The Madhya Pradesh High Court held that entry No. 3 of the 1997 notification granted concessional tax only to basic drugs used as raw material for the manufacture of medicines. The benefit was therefore conditional, and the dealer had to prove that the goods satisfied that stated use requirement before claiming the concession. On that construction, the petitioner could not obtain quashing of the Commissioner's order, and the writ petition failed. en-us Fri, 05 Jan 2001 00:00:00 +0530 Tue, 25 Feb 2014 16:10:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162369 Exemption notifications must be construed according to their plain language, and qualifying words cannot be treated as redundant to enlarge the concession. The Madhya Pradesh High Court held that entry No. 3 of the 1997 notification granted concessional tax only to basic drugs used as raw material for the manufacture of medicines. The benefit was therefore conditional, and the dealer had to prove that the goods satisfied that stated use requirement before claiming the concession. On that construction, the petitioner could not obtain quashing of the Commissioner's order, and the writ petition failed. Case-Laws VAT and Sales Tax Fri, 05 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162369