https://www.taxtmi.com/caselaws?id=165768 A tax concession under a notification must be confined strictly to the goods expressly covered by it. De-oiled cake could not claim the reduced Central sales tax rate merely because it is derived from oil cake, since the statutory scheme treated oil cake and de-oiled cake as separate commodities. The common parlance approach could not override the clear classification in the notification and schedule. The concessional rate was therefore denied, the Tribunal's grant of relief was set aside, and reassessment at four per cent was restored. en-us Thu, 11 Aug 2011 00:00:00 +0530 Sat, 13 Sep 2014 22:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165768 A tax concession under a notification must be confined strictly to the goods expressly covered by it. De-oiled cake could not claim the reduced Central sales tax rate merely because it is derived from oil cake, since the statutory scheme treated oil cake and de-oiled cake as separate commodities. The common parlance approach could not override the clear classification in the notification and schedule. The concessional rate was therefore denied, the Tribunal's grant of relief was set aside, and reassessment at four per cent was restored. Case-Laws VAT and Sales Tax Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165768