https://www.taxtmi.com/highlights?id=60178 Rejection of concessional rate of tax applicable to sales made in favour of Lakshadweep Administration - In the process of interpretation or application, relevant expression chosen by the legislature or the executive ought not to be ignored or diluted. The case of dealer if accepted, the same would result in overlooking the clear expression of the rule making authority. The claim of dealer for concessional rate without placing on record all the requirements of Rule 12C is misconceived and liable to be rejected - The misuse of concessional rate of tax cannot be overlooked while accepting a purposive interpretation - HC en-us Wed, 20 Oct 2021 09:53:36 +0530 Wed, 20 Oct 2021 09:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60178 Rejection of concessional rate of tax applicable to sales made in favour of Lakshadweep Administration - In the process of interpretation or application, relevant expression chosen by the legislature or the executive ought not to be ignored or diluted. The case of dealer if accepted, the same would result in overlooking the clear expression of the rule making authority. The claim of dealer for concessional rate without placing on record all the requirements of Rule 12C is misconceived and liable to be rejected - The misuse of concessional rate of tax cannot be overlooked while accepting a purposive interpretation - HC Highlights VAT and Sales Tax Wed, 20 Oct 2021 09:53:36 +0530 https://www.taxtmi.com/highlights?id=60178