Advocate Harsh M. Kapadia has dealt with the important question whether after the judgement of the Constitutional Bench in Dilip Kumar (2018) 9 SCC 1, the law laid down in Vegetable Products 88 ITR 192 (SC) that where there is ambiguity in a taxing provision, the benefit of the doubt should go to the taxpayer is overruled. The author has made out a convincing case that beneficial exemption provisions are not affected by the judgement and that they continue to deserve a liberal interpretation so as to advance the object of the legislature