Gujarat Sales Tax Act, 1969 – Sections 45 and 49(2) – Exemption notification should be strictly construed and given meaning according to legislative intendment – Statutory provisions providing for exemption have to be interpreted in the light of the words employed in them and there cannot be any addition or subtraction from the statutory provisions – Respondent was not entitled to the exemption from payment of purchase tax on the ground that it did not fulfill the eligibility criteria/conditions and there was a breach of declaration in Form.
SUPREME COURT OF INDIA DIVISION BENCH STATE OF GUJARAT — Appellant Vs. ARCELOR MITTAL NIPPON STEEL INDIA LIMITED — Respondent ( Before : M.R. Shah and Sanjiv Khanna, JJ. )…