The Supreme Court of India, while deciding Civil Appeal No. 4491 of 2002 with C.A. Nos. 4492-4494 of 2002, decided on 12/03/2008 in re: ORIENT TRADERS vs C.T.O., TIRUPATI observed as follows : -

QUOTE : It is well established principle that the exemption notifications are to be construed strictly, reference may be made to STATE OF JHARKAND & Others vs TATA CUMMINS LTD and another, 2006 (4) SCC 57 and KARTAR ROLLING MILLS vs COMMISSIONER OF CENTRAL EXCISE, NEW DELHI – 2006 (4) SCC 772. If the intention of the legislature is clear and unambiguous, then it is not open to the courts to add words in the exemption notification to extend the benefit to other items which do not find mention in the notification. In the present case, there is no ambiguity in the expression used in the G.O. The intention of the State Government is clear that only gold bullion and specie is entitled to the concessional rate of tax. Under the circumstances, the same cannot be extended to the silver as claimed by the assessee.

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SUPREME COURT JUDGEMENT

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SUPREME COURT JUDGEMENTS intention of the legislature, intention of the State Government