https://www.taxtmi.com/caselaws?id=425817 An explanatory provision incorporated into an exemption notification was held to be directory where it operated only to define "total employment" for the employment-percentage test and did not create a separate substantive bar to exemption. The court read the exemption and restrictive notifications together and found no express consequence for every worker's failure to contribute to provident fund. On a purposive construction, the explanation was treated as aiding computation rather than defeating relief, and substantial compliance was sufficient. The exemption was therefore not denied on that basis, and the question of law was answered in favour of the assessee. en-us Tue, 19 Jul 2022 00:00:00 +0530 Mon, 16 Jan 2023 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425817 An explanatory provision incorporated into an exemption notification was held to be directory where it operated only to define "total employment" for the employment-percentage test and did not create a separate substantive bar to exemption. The court read the exemption and restrictive notifications together and found no express consequence for every worker's failure to contribute to provident fund. On a purposive construction, the explanation was treated as aiding computation rather than defeating relief, and substantial compliance was sufficient. The exemption was therefore not denied on that basis, and the question of law was answered in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 19 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425817