https://www.taxtmi.com/caselaws?id=162705 Exemption on wheat purchases for a roller flour mill was confined by the governing notification under section 4B and could not be enlarged by the recognition certificate alone. Purchases from sources other than the Food Corporation of India were therefore not covered by the exemption, and the broader claim for the period before 4 June 1986 was rejected. On interest, liability under section 8(1) did not arise for the pre-amendment period because the exemption claim was bona fide, but interest was payable on assessed tax for the period after 4 June 1986, when no bona fide basis remained for continuing the exemption claim. en-us Fri, 17 Dec 2004 00:00:00 +0530 Thu, 13 Mar 2014 10:19:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162705 Exemption on wheat purchases for a roller flour mill was confined by the governing notification under section 4B and could not be enlarged by the recognition certificate alone. Purchases from sources other than the Food Corporation of India were therefore not covered by the exemption, and the broader claim for the period before 4 June 1986 was rejected. On interest, liability under section 8(1) did not arise for the pre-amendment period because the exemption claim was bona fide, but interest was payable on assessed tax for the period after 4 June 1986, when no bona fide basis remained for continuing the exemption claim. Case-Laws VAT and Sales Tax Fri, 17 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162705