https://www.taxtmi.com/caselaws?id=165102 Exemption notifications reducing tax on tea and loose tea under section 9 of the Madhya Pradesh Commercial Tax Act, 1994 did not extend to levy under section 9B. Section 9B creates a separate tax liability for dealers on resale of goods at the rate in Schedule II, and the notifications dated 9 May 1997 and 14 May 1997 expressly altered only section 9 without amending section 9B or Schedule II. Fiscal exemption notifications must be strictly construed, and no extension by implication is permitted. The reduced rate was therefore unavailable for dealers taxed under section 9B, and the claim to exemption failed. en-us Tue, 31 Aug 2010 00:00:00 +0530 Thu, 25 Sep 2014 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165102 Exemption notifications reducing tax on tea and loose tea under section 9 of the Madhya Pradesh Commercial Tax Act, 1994 did not extend to levy under section 9B. Section 9B creates a separate tax liability for dealers on resale of goods at the rate in Schedule II, and the notifications dated 9 May 1997 and 14 May 1997 expressly altered only section 9 without amending section 9B or Schedule II. Fiscal exemption notifications must be strictly construed, and no extension by implication is permitted. The reduced rate was therefore unavailable for dealers taxed under section 9B, and the claim to exemption failed. Case-Laws VAT and Sales Tax Tue, 31 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165102