https://www.taxtmi.com/caselaws?id=389543 The High Court upheld the Sales Tax Appellate Tribunal's decision in a tax revision case by M/s. Hindustan Unilever Limited. The Court affirmed that the tax exemption notification granted a five-year exemption to industries in Pondicherry for all goods manufactured, not specific products. Therefore, the Assessee was not entitled to a separate exemption period for 'Toilet Soaps' produced after 'Detergent Cakes'. The Court emphasized the importance of adhering to the original intent of tax exemption notifications to prevent abuse and dismissed the revision petition, finding no substantial question of law. en-us Thu, 05 Dec 2019 00:00:00 +0530 Wed, 11 Dec 2019 10:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389543 The High Court upheld the Sales Tax Appellate Tribunal's decision in a tax revision case by M/s. Hindustan Unilever Limited. The Court affirmed that the tax exemption notification granted a five-year exemption to industries in Pondicherry for all goods manufactured, not specific products. Therefore, the Assessee was not entitled to a separate exemption period for 'Toilet Soaps' produced after 'Detergent Cakes'. The Court emphasized the importance of adhering to the original intent of tax exemption notifications to prevent abuse and dismissed the revision petition, finding no substantial question of law. Case-Laws VAT and Sales Tax Thu, 05 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389543