https://www.taxtmi.com/caselaws?id=168986 The exemption notification under section 17 was construed strictly and did not extend to de-oiled cake, oil-cake or soyameal because the tariff schedule separately classified those goods from cattle feed and poultry feed; the tax demand was therefore sustained. On penalty, the document states that quasi-judicial penalty orders must be reasoned and based on proper application of mind and relevant circumstances, and that maximum penalty cannot be imposed without such adjudication; the penalty orders were set aside and remitted for fresh decision in accordance with law. The stated ratio is that exemption notifications require strict compliance with eligibility conditions, while penalty provisions must be decided through a reasoned process consistent with natural justice. en-us Mon, 03 Feb 2014 00:00:00 +0530 Mon, 06 Apr 2015 20:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168986 The exemption notification under section 17 was construed strictly and did not extend to de-oiled cake, oil-cake or soyameal because the tariff schedule separately classified those goods from cattle feed and poultry feed; the tax demand was therefore sustained. On penalty, the document states that quasi-judicial penalty orders must be reasoned and based on proper application of mind and relevant circumstances, and that maximum penalty cannot be imposed without such adjudication; the penalty orders were set aside and remitted for fresh decision in accordance with law. The stated ratio is that exemption notifications require strict compliance with eligibility conditions, while penalty provisions must be decided through a reasoned process consistent with natural justice. Case-Laws VAT and Sales Tax Mon, 03 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168986