https://www.taxtmi.com/caselaws?id=375386 The Chhattisgarh VAT framework treated goods in Schedule I as tax-free and goods in Schedule II as taxable at specified rates, with Tendu leaves listed separately in Part III of Schedule II at the highest rate. A notification granting concessional tax on minor forest produce under Section 15-B was framed in general terms and did not expressly include Tendu leaves. Because exemption notifications are construed strictly, and a specific taxable entry prevails over a broad general description, the concession could not be extended by implication. The reduced rate therefore did not apply to Tendu leaves, and the higher tax treatment was upheld. en-us Mon, 07 Jan 2019 00:00:00 +0530 Fri, 17 May 2019 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375386 The Chhattisgarh VAT framework treated goods in Schedule I as tax-free and goods in Schedule II as taxable at specified rates, with Tendu leaves listed separately in Part III of Schedule II at the highest rate. A notification granting concessional tax on minor forest produce under Section 15-B was framed in general terms and did not expressly include Tendu leaves. Because exemption notifications are construed strictly, and a specific taxable entry prevails over a broad general description, the concession could not be extended by implication. The reduced rate therefore did not apply to Tendu leaves, and the higher tax treatment was upheld. Case-Laws VAT and Sales Tax Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375386