https://www.taxtmi.com/caselaws?id=40425 Cotton fabrics manufactured on power-looms owned by a co-operative society remained eligible for excise exemption where the notifications did not say the fabrics had to be produced for the society's own account. The Court applied strict construction of exemption notifications and held that, in a taxing instrument, plain language controls and no additional limitation can be read in by implication. The object of the exemption could not override the express words, and a casus omissus could not be supplied by interpretation. The excise demand and penalty were therefore unsustainable, and the writ relief quashing the demand was granted. en-us Fri, 31 Jul 1964 00:00:00 +0530 Fri, 05 Apr 2019 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40425 Cotton fabrics manufactured on power-looms owned by a co-operative society remained eligible for excise exemption where the notifications did not say the fabrics had to be produced for the society's own account. The Court applied strict construction of exemption notifications and held that, in a taxing instrument, plain language controls and no additional limitation can be read in by implication. The object of the exemption could not override the express words, and a casus omissus could not be supplied by interpretation. The excise demand and penalty were therefore unsustainable, and the writ relief quashing the demand was granted. Case-Laws Central Excise Fri, 31 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40425