https://www.taxtmi.com/caselaws?id=168018 A composition or exemption benefit granted under a taxing statute is invalid where the dealer falls within a notified exclusion and the permission was issued without statutory authority. The Andhra Pradesh High Court held that electrical works contracts were excluded from the composition scheme under section 5G, so the Form L1 permission could not override the statutory notification. Because exemption and concession provisions in fiscal law must be strictly construed, a permission contrary to the Act and notification is void from the outset and may be ignored in reassessment; its later cancellation is not limited to prospective operation. en-us Fri, 16 Mar 2012 00:00:00 +0530 Thu, 08 Jan 2015 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168018 A composition or exemption benefit granted under a taxing statute is invalid where the dealer falls within a notified exclusion and the permission was issued without statutory authority. The Andhra Pradesh High Court held that electrical works contracts were excluded from the composition scheme under section 5G, so the Form L1 permission could not override the statutory notification. Because exemption and concession provisions in fiscal law must be strictly construed, a permission contrary to the Act and notification is void from the outset and may be ignored in reassessment; its later cancellation is not limited to prospective operation. Case-Laws VAT and Sales Tax Fri, 16 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168018