https://www.taxtmi.com/caselaws?id=164025 Manufacturers of ethyl alcohol from molasses were held not to fall within entry 10 of the negative list in the 11 February 1994 notification, because the phrase "ethanol (ethyl alcohol) based industries" was construed to mean industries using ethyl alcohol as an input after manufacture, not industries producing it. The exception for "non-molasses alcohol industries" was read as limited to carving out that category from the main clause and not as expanding the entry to cover molasses-based manufacturers. The plain language of the notification controlled, and a later notification could not override the unambiguous earlier text. Such manufacturers therefore remained eligible to claim exemption under rule 28A. en-us Tue, 03 Mar 2009 00:00:00 +0530 Sat, 09 Jul 2016 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164025 Manufacturers of ethyl alcohol from molasses were held not to fall within entry 10 of the negative list in the 11 February 1994 notification, because the phrase "ethanol (ethyl alcohol) based industries" was construed to mean industries using ethyl alcohol as an input after manufacture, not industries producing it. The exception for "non-molasses alcohol industries" was read as limited to carving out that category from the main clause and not as expanding the entry to cover molasses-based manufacturers. The plain language of the notification controlled, and a later notification could not override the unambiguous earlier text. Such manufacturers therefore remained eligible to claim exemption under rule 28A. Case-Laws VAT and Sales Tax Tue, 03 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164025