https://www.taxtmi.com/caselaws?id=163892 An exemption notification reducing tax on specified man-made fibres and yarn to the extent it exceeded two per cent was held not to extend to turnover tax under section 13A of the Rajasthan Sales Tax Act, 1994. The court applied strict construction of exemption notifications and read the notification in the context of the statutory scheme: turnover tax was a separate levy on gross annual turnover, while the notification was confined to sale or purchase transactions of specified goods and contained no express reference to section 13A. No implied exemption could therefore be inferred, and relief against turnover tax was unavailable. en-us Thu, 25 Sep 2008 00:00:00 +0530 Thu, 27 Nov 2014 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163892 An exemption notification reducing tax on specified man-made fibres and yarn to the extent it exceeded two per cent was held not to extend to turnover tax under section 13A of the Rajasthan Sales Tax Act, 1994. The court applied strict construction of exemption notifications and read the notification in the context of the statutory scheme: turnover tax was a separate levy on gross annual turnover, while the notification was confined to sale or purchase transactions of specified goods and contained no express reference to section 13A. No implied exemption could therefore be inferred, and relief against turnover tax was unavailable. Case-Laws VAT and Sales Tax Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163892