https://www.taxtmi.com/caselaws?id=42013 A later tax notification fixing a rate for beltings of all kinds was treated by the majority as withdrawing an earlier exemption covering cotton fabrics of all varieties, because the same authority had power both to grant exemptions and to vary tax rates. The two notifications were read together, and the later specific notification prevailed for the identified goods, making them taxable without a separate express recall of the exemption. The dissent held that the earlier exemption continued to protect cotton beltings and that any ambiguity in the taxing scheme had to be resolved in favour of the taxpayer. en-us Wed, 29 Apr 1987 00:00:00 +0530 Wed, 11 Oct 2017 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42013 A later tax notification fixing a rate for beltings of all kinds was treated by the majority as withdrawing an earlier exemption covering cotton fabrics of all varieties, because the same authority had power both to grant exemptions and to vary tax rates. The two notifications were read together, and the later specific notification prevailed for the identified goods, making them taxable without a separate express recall of the exemption. The dissent held that the earlier exemption continued to protect cotton beltings and that any ambiguity in the taxing scheme had to be resolved in favour of the taxpayer. Case-Laws VAT and Sales Tax Wed, 29 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42013