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1 - 8 of 8 (0.41 seconds)Tamil Nadu Goods and Services Tax Act, 2017
Section 16 in Tamil Nadu Goods and Services Tax Act, 2017 [Entire Act]
Section 12 in Tamil Nadu Goods and Services Tax Act, 2017 [Entire Act]
Tamil Nadu General Sales Tax Act, 1959
Government Of Kerala vs Mother Superior Adoration Convent on 1 March, 2021
11. Learned counsel relies on the decision in Government of
Kerala and Another v. Mother Superior Adoration Convent [(2021) 5
SCC 602] and Commissioner of Income Tax, Amritsar v. Straw Board
Manufacturing Co. Ltd. [1989 Supp (2) SCC 523]. Both decisions are
cited for the proposition that a beneficial exemption should be interpreted
liberally.
Commissioner Of Income Tax, Amritsar vs Straw Board Manufacturing Co. Ltd on 28 April, 1989
11. Learned counsel relies on the decision in Government of
Kerala and Another v. Mother Superior Adoration Convent [(2021) 5
SCC 602] and Commissioner of Income Tax, Amritsar v. Straw Board
Manufacturing Co. Ltd. [1989 Supp (2) SCC 523]. Both decisions are
cited for the proposition that a beneficial exemption should be interpreted
liberally.
Commnr. Of Customs (Import), Mumbai vs M/S. Dilip Kumar And Company on 30 July, 2018
Hence, the exemption that had been granted originally had rightly been
reversed in the revision proceedings. He relies on the judgment in the
case of Commissioner of Customs (Import), Mumbai v. Dilip Kumar and
Company and others [(2018) 9 SCC 1] to the effect that an exemption
Notification must be construed strictly.
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