https://www.taxtmi.com/caselaws?id=364518 The SC (LB) held that tax exemption notifications must be interpreted strictly, with the burden on the assessee to prove applicability within notification parameters. While ambiguity in charging provisions favors the assessee, ambiguity in exemption notifications must be interpreted in favor of revenue. The court overruled the Sun Export Corporation ratio and similar decisions that interpreted exemption notifications liberally. Exemption claimants must demonstrate their case falls squarely within enumerated parameters and satisfy all precedent conditions. The matter was remanded to appropriate bench for merit consideration. en-us Mon, 30 Jul 2018 00:00:00 +0530 Tue, 13 May 2025 18:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364518 The SC (LB) held that tax exemption notifications must be interpreted strictly, with the burden on the assessee to prove applicability within notification parameters. While ambiguity in charging provisions favors the assessee, ambiguity in exemption notifications must be interpreted in favor of revenue. The court overruled the Sun Export Corporation ratio and similar decisions that interpreted exemption notifications liberally. Exemption claimants must demonstrate their case falls squarely within enumerated parameters and satisfy all precedent conditions. The matter was remanded to appropriate bench for merit consideration. Case-Laws Customs Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364518