https://www.taxtmi.com/caselaws?id=162643 The concessional purchase tax rate on cotton under the notification applied to textile mills established on or after 1 December 1979, with the five-year concession period reckoned from the date of establishment of the mill. The proviso was treated as plain and unambiguous, so the benefit was not a fixed concession from 1 December 1979 for all mills; it attached only to qualifying mills and ran for five years from their own establishment date. As the assessee had set up the textile mill after the stipulated date and satisfied the other conditions, the concessional rate was held applicable in its favour. en-us Wed, 20 Sep 2006 00:00:00 +0530 Wed, 12 Mar 2014 11:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162643 The concessional purchase tax rate on cotton under the notification applied to textile mills established on or after 1 December 1979, with the five-year concession period reckoned from the date of establishment of the mill. The proviso was treated as plain and unambiguous, so the benefit was not a fixed concession from 1 December 1979 for all mills; it attached only to qualifying mills and ran for five years from their own establishment date. As the assessee had set up the textile mill after the stipulated date and satisfied the other conditions, the concessional rate was held applicable in its favour. Case-Laws VAT and Sales Tax Wed, 20 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162643