https://www.taxtmi.com/caselaws?id=43676 An ambiguous exemption notification for feature films was construed in favour of the assessee: where different language versions had separate censor certificates, separate introductions and distinct presentation, they could be treated as separate feature films for exemption purposes. The revenue could not enlarge the tax burden by implication, and restrictive interpretation was impermissible in a taxing provision. On that basis, the liberal classification adopted by the Board was upheld, the contrary view of the Tribunal was rejected, and the exemption was restored for the language versions. en-us Fri, 27 Aug 1993 00:00:00 +0530 Sat, 19 Jun 2010 13:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43676 An ambiguous exemption notification for feature films was construed in favour of the assessee: where different language versions had separate censor certificates, separate introductions and distinct presentation, they could be treated as separate feature films for exemption purposes. The revenue could not enlarge the tax burden by implication, and restrictive interpretation was impermissible in a taxing provision. On that basis, the liberal classification adopted by the Board was upheld, the contrary view of the Tribunal was rejected, and the exemption was restored for the language versions. Case-Laws Central Excise Fri, 27 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43676