https://www.taxtmi.com/caselaws?id=330028 An exemption entry for LPG applied only to gas supplied in cylinders containing up to 14.5 kg for domestic use, and the plain wording could not be narrowed or expanded by reference to a certificate or trade circular. Although the dealer manufactured LPG and supplied it to HPCL, the filling and supply to end consumers were carried out by HPCL, so the dealer did not establish that it itself supplied LPG in the manner required by the exemption. The Tribunal's interpretation was held to be plausible and not perverse, and no substantial question of law arose. The dealer therefore was not entitled to the exemption. en-us Tue, 21 Jun 2016 00:00:00 +0530 Fri, 15 Jul 2016 22:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330028 An exemption entry for LPG applied only to gas supplied in cylinders containing up to 14.5 kg for domestic use, and the plain wording could not be narrowed or expanded by reference to a certificate or trade circular. Although the dealer manufactured LPG and supplied it to HPCL, the filling and supply to end consumers were carried out by HPCL, so the dealer did not establish that it itself supplied LPG in the manner required by the exemption. The Tribunal's interpretation was held to be plausible and not perverse, and no substantial question of law arose. The dealer therefore was not entitled to the exemption. Case-Laws VAT and Sales Tax Tue, 21 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330028