https://www.taxtmi.com/caselaws?id=187205 An exemption notification under the Madhya Pradesh Electricity Duty Act was construed strictly as a fiscal exemption and read as a whole. On its plain and unambiguous language, the notification was held to benefit only industrial units that established their own generating units after 10.12.1980 and became producers generating electricity for their own industrial consumption. It was not open to dissect the notification so as to extend the exemption to units already established before that date. The stated effect was that pre-10.12.1980 generating units were outside the exemption. en-us Tue, 16 Nov 1999 00:00:00 +0530 Thu, 13 Oct 2016 16:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187205 An exemption notification under the Madhya Pradesh Electricity Duty Act was construed strictly as a fiscal exemption and read as a whole. On its plain and unambiguous language, the notification was held to benefit only industrial units that established their own generating units after 10.12.1980 and became producers generating electricity for their own industrial consumption. It was not open to dissect the notification so as to extend the exemption to units already established before that date. The stated effect was that pre-10.12.1980 generating units were outside the exemption. Case-Laws Indian Laws Tue, 16 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187205