Supreme Court · 2009 INSC 954 · Decided 27 July 2009
Assistant COMMR. (Ct) Ltu and ANR. v. Amara Raja Batteries LTD.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 954 · [2009] 11 S.C.R. 953
- Case number
- CIVIL APPEAL No. 4707/2009
- Decided
- 27 July 2009
- Bench
- S.B. SINHA, CYRIAC JOSEPH (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
_.., Sales Tax - Exemption notification - New industrial .. policy - GOMs No.108 dated 20-05-1996 issued in "modification" of all earlier orders - Interpretation of - Held: c Exemption notification must be construed having regard to the purpose and object it seeks to achieve - It should - In reading an exemption notification, no condition should be read into it when there is none - If an entrepreneur is entitled to benefit thereof, the same should D + not be denied - On facts, GOMs No.108 dated 20-05-1996 ~ was totally independent and complete code by itself and it was not
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