Exemption notification has to be read as a whole & benefit not eligible if condition not fulfilled 

Godrej Consumer Products Limited Vs Union of India (Jammu & Kashmir High Court)

In the present case, impugned Notifications are lucid and eloquent and need not be interpreted or construed in the way and manner the petitioner intends and chooses to and as a result whereof, writ petition qua impugned Notifications is liable to be dismissed.

Insofar as judgements, relied upon by learned senior counsel for petitioner, are concerned; those would not render any aid and/or as

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