https://www.taxtmi.com/highlights?id=61998 Exemption from payment of electricity duty, post 01.09.2016 or not - The exemption provision need to be interpreted literally and when the language used in exemption provision is simple, clear and unambiguous, the same has to be applied rigorously, strictly and literally. Under the 2016 Act, charitable education institutions running the schools or colleges are specifically excluded from the exemption clause/exemption provision, Section 3(2). - SC en-us Fri, 18 Feb 2022 11:15:47 +0530 Fri, 18 Feb 2022 11:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61998 Exemption from payment of electricity duty, post 01.09.2016 or not - The exemption provision need to be interpreted literally and when the language used in exemption provision is simple, clear and unambiguous, the same has to be applied rigorously, strictly and literally. Under the 2016 Act, charitable education institutions running the schools or colleges are specifically excluded from the exemption clause/exemption provision, Section 3(2). - SC Highlights Indian Laws Fri, 18 Feb 2022 11:15:47 +0530 https://www.taxtmi.com/highlights?id=61998