https://www.taxtmi.com/caselaws?id=465747 Tax remission under s 109(4) of the Assam VAT Act, 2003 read with the 2005 Scheme was denied where the unit's activity was purification of raw water into packaged drinking water. The HC held that remission is confined to goods "manufactured" by an eligible unit; "manufacture" is defined in s 2(30) of the 2003 Act and, as settled by prior Division Bench law, packaged drinking water is not the result of manufacture. As clause 3(1) of the 2005 Scheme (limiting remission to manufactured goods) was not challenged, no entitlement could arise for the post-01.05.2005 period. Applying strict construction of exemption schemes and placing the burden on the assessee, the HC upheld the tax authority's order and dismissed the writ petitions. en-us Fri, 12 Jan 2024 00:00:00 +0530 Thu, 08 Jan 2026 14:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465747 Tax remission under s 109(4) of the Assam VAT Act, 2003 read with the 2005 Scheme was denied where the unit's activity was purification of raw water into packaged drinking water. The HC held that remission is confined to goods "manufactured" by an eligible unit; "manufacture" is defined in s 2(30) of the 2003 Act and, as settled by prior Division Bench law, packaged drinking water is not the result of manufacture. As clause 3(1) of the 2005 Scheme (limiting remission to manufactured goods) was not challenged, no entitlement could arise for the post-01.05.2005 period. Applying strict construction of exemption schemes and placing the burden on the assessee, the HC upheld the tax authority's order and dismissed the writ petitions. Case-Laws VAT / Sales Tax Fri, 12 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465747