https://www.taxtmi.com/caselaws?id=984 An assessee who had obtained exemption under one category of a notification is not precluded from later claiming a more beneficial exemption under another category of the same notification, if otherwise eligible in law. Rejection of the later claim merely because an earlier application was made under a different head is not legally sustainable. The authorities must examine the subsequent exemption claim independently on its own merits and cannot treat the earlier claim as extinguishing the right to seek alternative relief. The impugned orders were set aside and the matter remitted for fresh consideration of the exemption claim in accordance with law. en-us Fri, 23 Feb 2007 00:00:00 +0530 Tue, 16 Sep 2025 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=984 An assessee who had obtained exemption under one category of a notification is not precluded from later claiming a more beneficial exemption under another category of the same notification, if otherwise eligible in law. Rejection of the later claim merely because an earlier application was made under a different head is not legally sustainable. The authorities must examine the subsequent exemption claim independently on its own merits and cannot treat the earlier claim as extinguishing the right to seek alternative relief. The impugned orders were set aside and the matter remitted for fresh consideration of the exemption claim in accordance with law. Case-Laws Customs Fri, 23 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=984