Exemption notification should be interpreted strictly: Delhi HC

Apeejay Infra-Logistics Private Ltd. Union of India (Delhi High Court ) We would like to refer to the verdict given by the Supreme Court relating to tax exemptions in the case of Commissioner of Customs (Import), Mumbai vs. Dilip Kumar and Company & Ors., (2018) 9 SCC 1, wherein, the Supreme Court examined several precedents cited therein and held that the charging, computation or exemption clause in matters of every tax statute involving dispute as to interpretation, at the threshold stage, have to be interpreted strictly. The dispute in the said case concerned the classification of goods...