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Showing contexts for: parle biscuits in Cce, Coimbatore vs Golden Dew Tea Factory [Alongwith ... on 29 November, 2006Matching Fragments
12. It is settled law that, in a taxing statute or in an exemption notification, there is no room for any intendment and regard must be had to the clear the meaning of the words used herein. As held by the apex court in the case of Parle Biscuits (P) Ltd. v. State of Bihar 2005 (192) ELT 23 (SC), the admissibility of exemption, under a Notification, from payment of duty on specified goods is governed wholly by the language of the notification. The relevant paragraph of the judgment in Parle Biscuits' case (supra) are reproduced below: