Beneficial or promotional exemption to be interpreted liberally :
General rule is strict interpretation of exemption while special rule in case of beneficial or promotional exemption is liberal interpretation – CST v. Industrial Coal Enterprises 1999 AIR SCW 1020 =114 STC 365 = (1999) 2 SCC 607 = AIR 1999 SC 1324 * CC v. M Ambalal & Co. (2011) 2 SCC 74 =260 ELT 487 (SC) – quoted with approval in CCE v. Favourite Industries (2012) 7 SCC 153 = 278 ELT 145 (SC) * State of Haryana v. Bharti Teletech Ltd. (2014) 3 SCC 556 = 45 GST 283 = 457= 68 VST 1 (SC 3 member bench).