https://www.taxtmi.com/caselaws?id=163213 Priority industries under the Industrial Policy Resolution, 1996 were treated as a distinct class entitled to sales tax exemption, and the policy was read with the later departmental notification and eligibility certificate to cover all priority industries of every scale. The Court applied the earlier interpretation that the phrase "all priority industries" could not be narrowly construed to exclude the petitioner. On that basis, the assessments and appellate orders denying exemption could not stand and were liable to be quashed. en-us Fri, 21 Dec 2007 00:00:00 +0530 Wed, 17 Dec 2014 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163213 Priority industries under the Industrial Policy Resolution, 1996 were treated as a distinct class entitled to sales tax exemption, and the policy was read with the later departmental notification and eligibility certificate to cover all priority industries of every scale. The Court applied the earlier interpretation that the phrase "all priority industries" could not be narrowly construed to exclude the petitioner. On that basis, the assessments and appellate orders denying exemption could not stand and were liable to be quashed. Case-Laws VAT and Sales Tax Fri, 21 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163213