https://www.taxtmi.com/caselaws?id=172928 Exemption notifications under the sales tax enactments were construed according to their plain language and confined to sales of specified village industry products made by institutions or persons certified by the Khadi & Village Industries Commission or the State Board. The Commission itself was not a certified institution or person, so its onward sales did not fall within the notified class of exempt transactions. The Commission therefore could not claim exemption for those sales, and the benefit of the notification remained limited to sales by the expressly covered certified manufacturers. en-us Fri, 16 Feb 1996 00:00:00 +0530 Fri, 04 Sep 2015 10:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172928 Exemption notifications under the sales tax enactments were construed according to their plain language and confined to sales of specified village industry products made by institutions or persons certified by the Khadi & Village Industries Commission or the State Board. The Commission itself was not a certified institution or person, so its onward sales did not fall within the notified class of exempt transactions. The Commission therefore could not claim exemption for those sales, and the benefit of the notification remained limited to sales by the expressly covered certified manufacturers. Case-Laws VAT and Sales Tax Fri, 16 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172928