Supreme Court Clarifies Exemption Notification Interpretation: Proviso Should Not Unduly Limit Main Condition in VAT and Sales Tax Context.

Supreme Court Clarifies Exemption Notification Interpretation: Proviso Should Not Unduly Limit Main Condition in VAT and Sales Tax Context. https://www.taxtmi.com/highlights?id=28242 Benefit of exemption Notification - Scope of the proviso to then main condition - Giving over due and extended implied interpretation to the proviso in the notification will nullify and unreasonably restrict the general and plain words of the main notification. Such construction is not warranted - SC en-us Fri, 01 Apr 2016 16:53:25 +0530 Fri, 01 Apr 2016 16:53:25 +0530 TaxTMI RSS Generator Supreme Court Clarifies Exemption Notification Interpretation: Proviso Should Not Unduly Limit Main Condition in VAT and Sales Tax Context. https://www.taxtmi.com/highlights?id=28242 Benefit of exemption Notification - Scope of the proviso to then main condition - Giving over due and extended implied interpretation to the proviso in the notification will nullify and unreasonably restrict the general and plain words of the main notification. Such construction is not warranted - SC Highlights VAT and Sales Tax Fri, 01 Apr 2016 16:53:25 +0530 https://www.taxtmi.com/highlights?id=28242