https://www.taxtmi.com/caselaws?id=761553 An exemption for electric vehicles under the Uttar Pradesh Electric Vehicle Manufacturing and Mobility Policy, 2022 required both purchase and registration in Uttar Pradesh from the policy date. A hybrid vehicle purchased before that date did not satisfy the exemption condition, even though it was registered later in the State. The court applied strict construction to the exemption notification and held that mere post-policy registration could not cure the earlier purchase. The refund claim therefore failed because the vehicle remained outside the specified eligibility criteria, and tax paid when chargeable was not refundable on the basis asserted. en-us Tue, 05 Nov 2024 00:00:00 +0530 Tue, 12 Nov 2024 19:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761553 An exemption for electric vehicles under the Uttar Pradesh Electric Vehicle Manufacturing and Mobility Policy, 2022 required both purchase and registration in Uttar Pradesh from the policy date. A hybrid vehicle purchased before that date did not satisfy the exemption condition, even though it was registered later in the State. The court applied strict construction to the exemption notification and held that mere post-policy registration could not cure the earlier purchase. The refund claim therefore failed because the vehicle remained outside the specified eligibility criteria, and tax paid when chargeable was not refundable on the basis asserted. Case-Laws Indian Laws Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761553