https://www.taxtmi.com/caselaws?id=40143 An exemption notification under section 12 of the Madhya Pradesh General Sales Tax Act, 1958 had to be read by its express terms, so traditional industries could not be excluded by implication from the eligible class of dealers. Prior subsidy and deferment schemes could not be imported to narrow the notification, and the Director of Industries was confined to verifying only the stated conditions. Subsequent executive instructions and deferment rules could not dilute the statutory exemption, and a later amendment could operate only prospectively, not retrospectively withdraw a benefit already available under the 1981 notification. en-us Wed, 19 Sep 1990 00:00:00 +0530 Thu, 04 Dec 2025 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40143 An exemption notification under section 12 of the Madhya Pradesh General Sales Tax Act, 1958 had to be read by its express terms, so traditional industries could not be excluded by implication from the eligible class of dealers. Prior subsidy and deferment schemes could not be imported to narrow the notification, and the Director of Industries was confined to verifying only the stated conditions. Subsequent executive instructions and deferment rules could not dilute the statutory exemption, and a later amendment could operate only prospectively, not retrospectively withdraw a benefit already available under the 1981 notification. Case-Laws VAT / Sales Tax Wed, 19 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40143