https://www.taxtmi.com/caselaws?id=247443 An exemption notification for sales of cotton yarn to registered exporters was construed by its plain language, and the Revenue could not add a condition that the exported goods must be the same as the goods sold. Proof of export before final check of accounts was the only express requirement, so the assessee remained entitled to the exemption. The revision was also found unsuitable for interference because the assessee's liability had already been fully waived under the scheme and the tax effect was nil. The revision was therefore dismissed. en-us Thu, 19 Apr 2012 00:00:00 +0530 Fri, 25 Jul 2014 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247443 An exemption notification for sales of cotton yarn to registered exporters was construed by its plain language, and the Revenue could not add a condition that the exported goods must be the same as the goods sold. Proof of export before final check of accounts was the only express requirement, so the assessee remained entitled to the exemption. The revision was also found unsuitable for interference because the assessee's liability had already been fully waived under the scheme and the tax effect was nil. The revision was therefore dismissed. Case-Laws VAT and Sales Tax Thu, 19 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247443