https://www.taxtmi.com/caselaws?id=168160 Exemption notifications are construed strictly, and the concession is confined to their express terms. On a combined reading of the Kerala sales tax notifications, a unit set up before 1 April 1993 but commencing commercial production later fell within the earlier regime under SRO No. 1731/1993, not the seven-year concession under SRO No. 1730/1993. An exemption order granting seven years therefore exceeded the jurisdictional limit to the extent of the extra two years, and the assessing officer was entitled to confine relief to the valid five-year period. en-us Wed, 13 Jun 2012 00:00:00 +0530 Fri, 23 Jan 2015 17:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168160 Exemption notifications are construed strictly, and the concession is confined to their express terms. On a combined reading of the Kerala sales tax notifications, a unit set up before 1 April 1993 but commencing commercial production later fell within the earlier regime under SRO No. 1731/1993, not the seven-year concession under SRO No. 1730/1993. An exemption order granting seven years therefore exceeded the jurisdictional limit to the extent of the extra two years, and the assessing officer was entitled to confine relief to the valid five-year period. Case-Laws VAT and Sales Tax Wed, 13 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168160