https://www.taxtmi.com/caselaws?id=163030 An industrial unit manufacturing cement using fly ash remained entitled to sales tax exemption under the Kerala notification because it had obtained the required eligibility certificate and exemption order, and the notification did not disqualify units merely for selling under another company's brand name. The HC held that the revisional authority could not import a restriction from a different excise exemption scheme and invoke revision on that basis. It reiterated that a beneficial exemption notification is strictly construed at the stage of eligibility, but liberally applied once the assessee falls within its express terms. The revisional and appellate orders were set aside and the assessment orders granting exemption were restored. en-us Mon, 16 Jun 2008 00:00:00 +0530 Sat, 06 Dec 2014 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163030 An industrial unit manufacturing cement using fly ash remained entitled to sales tax exemption under the Kerala notification because it had obtained the required eligibility certificate and exemption order, and the notification did not disqualify units merely for selling under another company's brand name. The HC held that the revisional authority could not import a restriction from a different excise exemption scheme and invoke revision on that basis. It reiterated that a beneficial exemption notification is strictly construed at the stage of eligibility, but liberally applied once the assessee falls within its express terms. The revisional and appellate orders were set aside and the assessment orders granting exemption were restored. Case-Laws VAT and Sales Tax Mon, 16 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163030