https://www.taxtmi.com/highlights?id=55306 Benefit of exemption - Once the firewood is put to any other use than as fuel, it would not be entitled to exemption of tax. It is trite that an exemption notification has to be construed strictly. A person claiming exemption provision to relieve him of tax liability must explain clearly that he is covered by the relevant provision - HC en-us Wed, 28 Oct 2020 09:08:44 +0530 Wed, 28 Oct 2020 09:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55306 Benefit of exemption - Once the firewood is put to any other use than as fuel, it would not be entitled to exemption of tax. It is trite that an exemption notification has to be construed strictly. A person claiming exemption provision to relieve him of tax liability must explain clearly that he is covered by the relevant provision - HC Highlights VAT and Sales Tax Wed, 28 Oct 2020 09:08:44 +0530 https://www.taxtmi.com/highlights?id=55306