https://www.taxtmi.com/caselaws?id=167811 Imported second-hand plant and machinery used for a medium or large scale industrial unit could be included in fixed capital investment for sales tax exemption under the Kerala notification, because the notification excluded second-hand machinery only for sick small scale industrial units and did not impose that restriction on other units. Any ambiguity in an exemption notification had to be construed in favour of the assessee. The sales tax exemption manual could not add a new condition or narrow the statutory notification, as a manual or circular cannot override the notification issued under the Act; the disallowance and demand notices were therefore unsustainable. en-us Fri, 23 Dec 2011 00:00:00 +0530 Fri, 09 Jan 2015 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167811 Imported second-hand plant and machinery used for a medium or large scale industrial unit could be included in fixed capital investment for sales tax exemption under the Kerala notification, because the notification excluded second-hand machinery only for sick small scale industrial units and did not impose that restriction on other units. Any ambiguity in an exemption notification had to be construed in favour of the assessee. The sales tax exemption manual could not add a new condition or narrow the statutory notification, as a manual or circular cannot override the notification issued under the Act; the disallowance and demand notices were therefore unsustainable. Case-Laws VAT and Sales Tax Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167811