https://www.taxtmi.com/caselaws?id=164264 An exemption notification must be construed strictly on its plain terms, and the word "and" in the entry "collection and processing of forest plants for medicinal purposes" could not be read as "or" to widen the relief. Mentha crystals made from purchased mentha oil were therefore outside the entry because the dealer did not itself collect forest plants. Mere registration or certification by the Khadi and Gramodyog Board did not conclusively establish entitlement, since the assessing authority could still verify whether every prescribed condition was actually met. On the stated facts, the exemption was unavailable and the assessment and reassessment orders were restored. en-us Fri, 20 Mar 2009 00:00:00 +0530 Fri, 14 Nov 2014 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164264 An exemption notification must be construed strictly on its plain terms, and the word "and" in the entry "collection and processing of forest plants for medicinal purposes" could not be read as "or" to widen the relief. Mentha crystals made from purchased mentha oil were therefore outside the entry because the dealer did not itself collect forest plants. Mere registration or certification by the Khadi and Gramodyog Board did not conclusively establish entitlement, since the assessing authority could still verify whether every prescribed condition was actually met. On the stated facts, the exemption was unavailable and the assessment and reassessment orders were restored. Case-Laws VAT and Sales Tax Fri, 20 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164264