https://www.taxtmi.com/caselaws?id=163702 An exemption notification for institutions certified by the Khadi and Village Industries Commission or Board was construed according to its plain wording. Because earlier notifications had expressly used product-wise language where that result was intended, the later notification was read as granting exemption to the institution's manufactured turnover in the assessment year up to the stated monetary limit, not separately to each manufactured product. The Court therefore rejected an expanded reading of the exemption beyond the text and held that the Tribunal's contrary interpretation could not stand. en-us Mon, 24 Jan 2005 00:00:00 +0530 Tue, 08 Apr 2014 10:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163702 An exemption notification for institutions certified by the Khadi and Village Industries Commission or Board was construed according to its plain wording. Because earlier notifications had expressly used product-wise language where that result was intended, the later notification was read as granting exemption to the institution's manufactured turnover in the assessment year up to the stated monetary limit, not separately to each manufactured product. The Court therefore rejected an expanded reading of the exemption beyond the text and held that the Tribunal's contrary interpretation could not stand. Case-Laws VAT and Sales Tax Mon, 24 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163702