https://www.taxtmi.com/caselaws?id=163427 Full exemption under the 29 August 1987 notification was confined to the specific class of roller flour mills manufacturing atta, maida and suji from wheat purchased from the Food Corporation of India; a unit not shown to use rollers in the grinding process could not claim that benefit, because exemption provisions in fiscal law must be applied strictly to the language used. The recognition certificate also could not operate from a date earlier than presentation of the application, as the governing rule made effectiveness commence on that date and allowed no wider retrospective effect except within the limited statutory mechanism. en-us Mon, 08 Nov 2004 00:00:00 +0530 Wed, 02 Apr 2014 14:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163427 Full exemption under the 29 August 1987 notification was confined to the specific class of roller flour mills manufacturing atta, maida and suji from wheat purchased from the Food Corporation of India; a unit not shown to use rollers in the grinding process could not claim that benefit, because exemption provisions in fiscal law must be applied strictly to the language used. The recognition certificate also could not operate from a date earlier than presentation of the application, as the governing rule made effectiveness commence on that date and allowed no wider retrospective effect except within the limited statutory mechanism. Case-Laws VAT and Sales Tax Mon, 08 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163427