https://www.taxtmi.com/caselaws?id=164760 A concessional-tax notification must be construed strictly by its express terms, and a benefit granted to one specified class cannot be extended by interpretation to another class not covered by the text. The 1996 notification applied only to zilla panchayats, while the later 1999 notification for taluk and gram panchayats operated prospectively and could not be treated as a retrospective clarification. As a result, supplies made to taluk panchayats before the later notification did not qualify for the concession, and the revisional authority's restoration of the assessment was upheld. en-us Thu, 17 Jul 2008 00:00:00 +0530 Thu, 04 Dec 2014 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164760 A concessional-tax notification must be construed strictly by its express terms, and a benefit granted to one specified class cannot be extended by interpretation to another class not covered by the text. The 1996 notification applied only to zilla panchayats, while the later 1999 notification for taluk and gram panchayats operated prospectively and could not be treated as a retrospective clarification. As a result, supplies made to taluk panchayats before the later notification did not qualify for the concession, and the revisional authority's restoration of the assessment was upheld. Case-Laws VAT and Sales Tax Thu, 17 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164760