https://www.taxtmi.com/caselaws?id=41268 An exemption notification for sugar produced in excess of the average production of the preceding five sugar years was construed on its plain terms, with rebate slabs applied to the actual excess production and not to the average production itself. The court noted that the revenue's interpretation would add words not found in the notification and that, in taxing provisions, exemption must be determined strictly from the clear language used. On that construction, the rebate had to be computed only on actual excess output, and the contrary refund demand was unsustainable. en-us Thu, 08 Nov 1979 00:00:00 +0530 Tue, 01 Jun 2010 15:36:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41268 An exemption notification for sugar produced in excess of the average production of the preceding five sugar years was construed on its plain terms, with rebate slabs applied to the actual excess production and not to the average production itself. The court noted that the revenue's interpretation would add words not found in the notification and that, in taxing provisions, exemption must be determined strictly from the clear language used. On that construction, the rebate had to be computed only on actual excess output, and the contrary refund demand was unsustainable. Case-Laws Central Excise Thu, 08 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41268