https://www.taxtmi.com/caselaws?id=332460 The Supreme Court dismissed the appeal, ruling that the appellant was not entitled to dual benefits under the notifications dated 06.05.1986 and 21.01.2000. The Court emphasized the clear language of the notifications, preventing simultaneous benefits and rejecting the appellant's argument for a liberal interpretation. The withdrawn circular dated 15.04.1994 was deemed unreliable, and the principle of contemporanea exposition was deemed inapplicable. en-us Fri, 16 Sep 2016 00:00:00 +0530 Tue, 12 May 2026 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332460 The Supreme Court dismissed the appeal, ruling that the appellant was not entitled to dual benefits under the notifications dated 06.05.1986 and 21.01.2000. The Court emphasized the clear language of the notifications, preventing simultaneous benefits and rejecting the appellant's argument for a liberal interpretation. The withdrawn circular dated 15.04.1994 was deemed unreliable, and the principle of contemporanea exposition was deemed inapplicable. Case-Laws VAT / Sales Tax Fri, 16 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332460