https://www.taxtmi.com/caselaws?id=45693 Exemption under the relevant excise notifications was available where cotton fabrics were produced on powerlooms owned by a co-operative society, without any further requirement that production be for the society itself; the stated factual conditions were treated as satisfied, and the exemption claim was upheld. Successive extensions of time for issuing notice were also permitted where each extension was supported by sufficient cause and the overall statutory ceiling of six months was not exceeded; on that basis, a second extension could not be challenged merely because it was not the first. The article notes that exemption notifications must be applied according to their language and that multiple extensions are valid within the prescribed limit. en-us Fri, 13 Dec 1968 00:00:00 +0530 Tue, 13 Jul 2010 12:43:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45693 Exemption under the relevant excise notifications was available where cotton fabrics were produced on powerlooms owned by a co-operative society, without any further requirement that production be for the society itself; the stated factual conditions were treated as satisfied, and the exemption claim was upheld. Successive extensions of time for issuing notice were also permitted where each extension was supported by sufficient cause and the overall statutory ceiling of six months was not exceeded; on that basis, a second extension could not be challenged merely because it was not the first. The article notes that exemption notifications must be applied according to their language and that multiple extensions are valid within the prescribed limit. Case-Laws Customs Fri, 13 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45693