https://www.taxtmi.com/caselaws?id=258369 An exemption notification must be construed strictly on its plain language, and no restrictive condition can be implied by reference to its object or purpose when the wording is clear. The Kerala sales tax exemption for poultry farmers and hatcheries covered turnover from sale of chicks and chickens, and it did not exclude a poultry farmer who purchased one-day chicks from outside the State and reared them in Kerala. The exemption was therefore applicable to the assessee, and the High Court was not justified in refusing the notification's benefit. en-us Tue, 24 Mar 2015 00:00:00 +0530 Tue, 07 Apr 2015 06:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258369 An exemption notification must be construed strictly on its plain language, and no restrictive condition can be implied by reference to its object or purpose when the wording is clear. The Kerala sales tax exemption for poultry farmers and hatcheries covered turnover from sale of chicks and chickens, and it did not exclude a poultry farmer who purchased one-day chicks from outside the State and reared them in Kerala. The exemption was therefore applicable to the assessee, and the High Court was not justified in refusing the notification's benefit. Case-Laws VAT and Sales Tax Tue, 24 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258369