https://www.taxtmi.com/caselaws?id=337320 Section 23B(d) of the Kerala General Sales Tax Act was construed strictly according to its plain language: the ninety per cent reduction applied only to the interest on tax, while the liability relating to penalty and interest thereon was not expanded into a broader waiver by implication. The petitioner's wider computation of amnesty relief was therefore rejected, and the Revenue's interpretation was upheld in principle. The text also indicates that, because the assessment position had later changed, the Commercial Tax Officer could take a fresh decision in light of the judgment and subsequent developments. en-us Wed, 14 Dec 2016 00:00:00 +0530 Tue, 06 Nov 2018 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337320 Section 23B(d) of the Kerala General Sales Tax Act was construed strictly according to its plain language: the ninety per cent reduction applied only to the interest on tax, while the liability relating to penalty and interest thereon was not expanded into a broader waiver by implication. The petitioner's wider computation of amnesty relief was therefore rejected, and the Revenue's interpretation was upheld in principle. The text also indicates that, because the assessment position had later changed, the Commercial Tax Officer could take a fresh decision in light of the judgment and subsequent developments. Case-Laws VAT and Sales Tax Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337320