https://www.taxtmi.com/caselaws?id=32581 An exemption notification aimed at Government-controlled industrial undertakings was construed purposively to advance its object. The later amendment expressly bringing State Industries Corporation and State Small Industries Corporation within the wording was treated as clarificatory, reflecting the original legislative intent rather than creating a new benefit. On that basis, the court held that the Government-owned corporation fell within the exemption under Notification No. 175/86-C.E. for the relevant year, and the denial of exemption was set aside. en-us Mon, 04 Feb 2008 00:00:00 +0530 Sat, 14 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32581 An exemption notification aimed at Government-controlled industrial undertakings was construed purposively to advance its object. The later amendment expressly bringing State Industries Corporation and State Small Industries Corporation within the wording was treated as clarificatory, reflecting the original legislative intent rather than creating a new benefit. On that basis, the court held that the Government-owned corporation fell within the exemption under Notification No. 175/86-C.E. for the relevant year, and the denial of exemption was set aside. Case-Laws Central Excise Mon, 04 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32581