https://www.taxtmi.com/caselaws?id=278766 Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 allows the State Government to grant exemption or reduction in tax by notification, while Section 8 taxes Schedule II goods at the rate specified against each entry. The text explains that the relevant notifications covered the generic class of "minor forest produce" and did not exclude tendu leaves. On that construction, the expression was treated as including all minor forest produce otherwise taxable under Schedule II, and where competing interpretations were possible, the view favourable to the assessee was preferred. The stated effect was that tendu leaves attracted VAT only at the reduced rate of 5% rather than the higher schedule rate. en-us Mon, 12 Mar 2018 00:00:00 +0530 Fri, 17 May 2019 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278766 Section 15-B of the Chhattisgarh Value Added Tax Act, 2005 allows the State Government to grant exemption or reduction in tax by notification, while Section 8 taxes Schedule II goods at the rate specified against each entry. The text explains that the relevant notifications covered the generic class of "minor forest produce" and did not exclude tendu leaves. On that construction, the expression was treated as including all minor forest produce otherwise taxable under Schedule II, and where competing interpretations were possible, the view favourable to the assessee was preferred. The stated effect was that tendu leaves attracted VAT only at the reduced rate of 5% rather than the higher schedule rate. Case-Laws VAT and Sales Tax Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278766