Case Law Details
Case Name : Sova Solar Ltd. Vs CCE & ST (CESTAT Kolkata)
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All CESTAT CESTAT Kolkata
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Sova Solar Ltd. Vs CCE & ST (CESTAT Kolkata)
It is pertinent to consider whether CBEC can enlarge or modify the scope of an exemption notification which is in the form of a subordinate legislation through a letter or circular. Taxing statutes have to be strictly construed and the power of taxation lies with the Parliament. The power to issue exemption notifications rests with the Central Government. Every exemption notification which is issued is placed before the Parliament and is subjected to scrutiny by a Committee of sub-ordinate legisla Please become a Premium member. If you are already a Premium member, login here to access the full content.
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