https://www.taxtmi.com/caselaws?id=163701 A notification granting a monetary exemption to an institution was construed as attaching the benefit to the institution as a whole, not separately to each unit, because the text did not provide for unit-wise ceilings; the unit-wise claim was rejected. Compensation received for non-lifting of goods was treated as compensation under the agreement, not sale consideration, and therefore did not fall within turnover under the U.P. Trade Tax Act; that exclusion was upheld. en-us Mon, 01 Oct 2007 00:00:00 +0530 Mon, 22 Dec 2014 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163701 A notification granting a monetary exemption to an institution was construed as attaching the benefit to the institution as a whole, not separately to each unit, because the text did not provide for unit-wise ceilings; the unit-wise claim was rejected. Compensation received for non-lifting of goods was treated as compensation under the agreement, not sale consideration, and therefore did not fall within turnover under the U.P. Trade Tax Act; that exclusion was upheld. Case-Laws VAT and Sales Tax Mon, 01 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163701