https://www.taxtmi.com/caselaws?id=376384 A tax concession notification must be construed strictly on its plain language, and its scope cannot be enlarged by reading beyond the words used. Skimmed milk powder was not covered by the concessional notification that applied to milk food and, later, only to baby milk foods. The fact that the schedule entry referred to milk foods including milk powder did not make milk powder identical to milk food for all purposes. The higher tax rate of 10% under the relevant schedule entry was therefore upheld, and the assessment treating skimmed milk powder as taxable at that rate was sustained. en-us Mon, 04 Feb 2019 00:00:00 +0530 Fri, 08 Mar 2019 08:08:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376384 A tax concession notification must be construed strictly on its plain language, and its scope cannot be enlarged by reading beyond the words used. Skimmed milk powder was not covered by the concessional notification that applied to milk food and, later, only to baby milk foods. The fact that the schedule entry referred to milk foods including milk powder did not make milk powder identical to milk food for all purposes. The higher tax rate of 10% under the relevant schedule entry was therefore upheld, and the assessment treating skimmed milk powder as taxable at that rate was sustained. Case-Laws VAT and Sales Tax Mon, 04 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376384