https://www.taxtmi.com/caselaws?id=183526 Exemption notifications must be construed strictly on their plain language, so a turnover tax exemption for chemical fertilizers could not be extended by interpretation to chemical fertilizer mixtures. The scheme of entry 11 in the Second Schedule treated fertilizers and fertilizer mixtures as distinct commercial commodities, and the earlier binding decision had already read the same notification as excluding mixtures. A co-ordinate forum cannot disregard that precedent on the ground of per incuriam; the proper course is reference to a larger Bench. The Tribunal therefore erred in declining to follow the binding decision and in setting aside the reassessment orders. en-us Tue, 11 Feb 2014 00:00:00 +0530 Mon, 13 Jun 2016 15:08:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183526 Exemption notifications must be construed strictly on their plain language, so a turnover tax exemption for chemical fertilizers could not be extended by interpretation to chemical fertilizer mixtures. The scheme of entry 11 in the Second Schedule treated fertilizers and fertilizer mixtures as distinct commercial commodities, and the earlier binding decision had already read the same notification as excluding mixtures. A co-ordinate forum cannot disregard that precedent on the ground of per incuriam; the proper course is reference to a larger Bench. The Tribunal therefore erred in declining to follow the binding decision and in setting aside the reassessment orders. Case-Laws VAT and Sales Tax Tue, 11 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183526