https://www.taxtmi.com/caselaws?id=168060 A non-levy notification must be construed by giving independent effect to each enumerated category of goods, and cumulative conditions cannot be read into separate clauses. The Court held that goods on which full rebate of trade tax was allowed fell within clause (iii) of Notification No. 1307, so State Development Tax was not leviable. The Tribunal had wrongly treated the clauses as cumulative, and the assessee's goods were outside the tax net under the notification. en-us Fri, 16 Dec 2011 00:00:00 +0530 Sat, 10 Jan 2015 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168060 A non-levy notification must be construed by giving independent effect to each enumerated category of goods, and cumulative conditions cannot be read into separate clauses. The Court held that goods on which full rebate of trade tax was allowed fell within clause (iii) of Notification No. 1307, so State Development Tax was not leviable. The Tribunal had wrongly treated the clauses as cumulative, and the assessee's goods were outside the tax net under the notification. Case-Laws VAT and Sales Tax Fri, 16 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168060