Exemption, immunity; freedom from imposts; a privilege to be free from service or appearance.
Freedom from a duty, liability or other requirement, Black's Law Dictionary, 7th Edn., p. 594.
The words 'exemption' or other modification are wide enough to enable the Central Government to give rebate such as has been allowed under the Concession Order, Commissioner of Income Tax v. Anant Rao B. Kamat, AIR 1966 SC 279: (1964) 8 SCR 263.
Is the freedom or release from a liability, obligation, Webster American Dictionary, p. 405.
Under the Constitution of India execution is available to the property of the Union from State taxation, Constitution of India, Art. 285.
Is available from taxes on electricity, Constitution of India, Art. 287.
Applies only to the extent the trade or business is incidental to the ordinary functions of the Govern-ment, Constitutions of India, Art. 289(3).
Is the privilege of being excepted, excused, freed from the operation of a law, A Dictionary of Law, William C. Anderson, 1889, p. 1023.
Is the privilege to be free from service or appearance, Stroud's Dictionary of Law, Vol. 1, p. 870.
Is a freedom from an obligation which the exemptee is otherwise liable to discharge, Shri Bakul Oil Industries v. State of Gujarat, (1987) 1 SCC 31: 1987 SCC (Tax) 74, Kasinka Trading v. Union of India, (1995) 1 SCC 274; Shrijee Sales Corpn. v. Union of India, (1997) 3 SCC 398, see also State of Rajasthan v. J.K. Udaipur Udyog, (2004) 7 SCC.