https://www.taxtmi.com/caselaws?id=166431 A notification granting tax relief through separately worded clauses must be construed clause by clause, because each clause operates independently on its own subject-matter and cannot be read as requiring cumulative satisfaction of the others. On that interpretation, an assessee who received full rebate on sale of kraft paper and paid entry tax at the prescribed rate fell within clause (iii). The Tribunal's approach of treating all four clauses as jointly applicable was rejected, and State development tax was held not leviable under the relevant exemption provision, with the levy set aside in favour of the assessee. en-us Mon, 01 Aug 2011 00:00:00 +0530 Thu, 25 Sep 2014 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166431 A notification granting tax relief through separately worded clauses must be construed clause by clause, because each clause operates independently on its own subject-matter and cannot be read as requiring cumulative satisfaction of the others. On that interpretation, an assessee who received full rebate on sale of kraft paper and paid entry tax at the prescribed rate fell within clause (iii). The Tribunal's approach of treating all four clauses as jointly applicable was rejected, and State development tax was held not leviable under the relevant exemption provision, with the levy set aside in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 01 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166431