Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

While interpreting an exemption notification, there is no room ...

Central Excise

September 7, 2016

While interpreting an exemption notification, there is no room of any intendment and regard must be had to the language used therein. - AT

View Source

 


 

You may also like:

  1. Exemption to Additional Customs Duty on Aviation Turbine Fuel (ATF) - there is no such indication in the notification - General Rules of Interpretation cannot at all be...

  2. Exemption Notification No. 3/2004 – Water supply plants for agricultural and industrial use - Exemption to machinery, instruments, equipments and pipes used therein - AT

  3. Eligibility for exemption notification - If the exemption notification is read as per the appellant‟s submissions, it will put the domestic industry at a...

  4. Rate of Tax - Yarn - this being an exemption clause, strict interpretation has to be given to such exemption clause, and there is no room for any liberal interpretation...

  5. LLP Form No. 3 modified regarding information with regard to LLP Agreement and changes, if any, made therein - Limited Liability Partnership (Amendment) Rules, 2023 - Notification

  6. It is by now well settled that in a taxing statute there is no scope of any intendment and the same has to be construed in terms of the language employed in the statute...

  7. Eligibility clause in relation to an exemption notification is given strict meaning - however, once an assessee satisfies the eligibility clause, the exemption clause...

  8. In a taxing statute one has to go by the clear language of the statute and equity has no role to play while interpreting a taxing statute - HC

  9. Exemption from payment of electricity duty, post 01.09.2016 or not - The exemption provision need to be interpreted literally and when the language used in exemption...

  10. Whether the amount deposited under protest prior to an order of assessment can be adjusted against the mandatory pre-deposit required for filing an appeal? - Section...

 

Quick Updates:Latest Updates