Benefit of ambiguity in Tax Exemption Notification should be given to Revenue: SC

Commissioner of Customs (Import) Vs M/s Dilip Kumar and Company & Ors. (Supreme Court of India) (1) Exemption notification should be interpreted strictly; the burden of proving applicability would be on the assessee to show that his case comes within the parameters of the exemption clause or exemption notification. (2) When there is ambiguity in exemption notification which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and it must be interpreted in favour of the revenue. (3) The ratio in Sun Export case  is not correct and al...