https://www.taxtmi.com/caselaws?id=245457 A new cement unit covered by Item 1E of Annexure C to the Rajasthan Sales Tax incentive scheme was treated as governed by that specific entry, not by the broader prestigious-unit entry under Item 4. The scheme classified industrial units separately for exemption, and Item 1E prescribed the exemption linked to the scale of investment for new cement units. Applying the rule that a special provision prevails over a general one, the specific cement entry was read as controlling the field for such units. Liberal construction of exemption provisions could not override the scheme's express structure, so the unit was entitled only to the exemption under Item 1E. en-us Wed, 19 Feb 2014 00:00:00 +0530 Sat, 28 Jun 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245457 A new cement unit covered by Item 1E of Annexure C to the Rajasthan Sales Tax incentive scheme was treated as governed by that specific entry, not by the broader prestigious-unit entry under Item 4. The scheme classified industrial units separately for exemption, and Item 1E prescribed the exemption linked to the scale of investment for new cement units. Applying the rule that a special provision prevails over a general one, the specific cement entry was read as controlling the field for such units. Liberal construction of exemption provisions could not override the scheme's express structure, so the unit was entitled only to the exemption under Item 1E. Case-Laws VAT / Sales Tax Wed, 19 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245457