https://www.taxtmi.com/caselaws?id=794562 An exemption notification must be construed strictly, and tax relief is available only when the commodity falls squarely within the exempted description. Applying that principle, Soya Flour was treated as outside the scope of the exemption for atta and besan derived from cereals and pulses because soyabean was regarded as an oilseed, not a cereal or pulse. The revisional authority therefore found the exemption inapplicable, upheld levy of Central Sales Tax on the turnover, and the writ challenge to the revisional orders failed. en-us Tue, 30 Jun 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794562 An exemption notification must be construed strictly, and tax relief is available only when the commodity falls squarely within the exempted description. Applying that principle, Soya Flour was treated as outside the scope of the exemption for atta and besan derived from cereals and pulses because soyabean was regarded as an oilseed, not a cereal or pulse. The revisional authority therefore found the exemption inapplicable, upheld levy of Central Sales Tax on the turnover, and the writ challenge to the revisional orders failed. Case-Laws VAT / Sales Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794562