https://www.taxtmi.com/caselaws?id=51312 Exemption under Notification No. 108/95 was treated as available for supplies to an Asian Development Bank-financed project even though the eligibility certificate was issued by the project authorities rather than directly by the international organisation. The text states that the certificate was issued under the prescribed procedure and that a narrow literal reading would undermine the notification's purpose of reducing project costs. The stated principle is that an exemption notification aimed at advancing a public project purpose should be construed liberally, and the certificate requirement is satisfied when a duly authorised project authority issues the certificate in accordance with the prescribed process. en-us Fri, 22 Mar 2002 00:00:00 +0530 Fri, 24 Sep 2010 10:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51312 Exemption under Notification No. 108/95 was treated as available for supplies to an Asian Development Bank-financed project even though the eligibility certificate was issued by the project authorities rather than directly by the international organisation. The text states that the certificate was issued under the prescribed procedure and that a narrow literal reading would undermine the notification's purpose of reducing project costs. The stated principle is that an exemption notification aimed at advancing a public project purpose should be construed liberally, and the certificate requirement is satisfied when a duly authorised project authority issues the certificate in accordance with the prescribed process. Case-Laws Central Excise Fri, 22 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51312