https://www.taxtmi.com/highlights?id=64909 Interpretation to the addendum of notification - Available limit of exemption - The Restrictive Notification is not an addendum or corrigendum to the Exemption Notification. It is an independent notification issued under Section 4-AA of the Act. By its very nature, such notifications were issued by the State Government, at the relevant time, to grant exemption to a unit, based on employment granted - to persons belonging to specified categories. The assessee had not claimed that exemption. - HC en-us Tue, 02 Aug 2022 09:59:22 +0530 Tue, 02 Aug 2022 09:59:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64909 Interpretation to the addendum of notification - Available limit of exemption - The Restrictive Notification is not an addendum or corrigendum to the Exemption Notification. It is an independent notification issued under Section 4-AA of the Act. By its very nature, such notifications were issued by the State Government, at the relevant time, to grant exemption to a unit, based on employment granted - to persons belonging to specified categories. The assessee had not claimed that exemption. - HC Highlights VAT and Sales Tax Tue, 02 Aug 2022 09:59:22 +0530 https://www.taxtmi.com/highlights?id=64909