Newsprint exemption turns on cumulative notification conditions and applies once the record shows full eligibility.

Exemption under Notification No. 23/98 for newsprint depends on cumulative conditions: the paper must be intended for printing newspapers, manufactured by a mill specified under Schedule I of the Newsprint Control Order, 1962, and supplied against a purchase order placed by a registered newspaper. The text states that the respondent paper mill was duly specified as a newsprint-producing mill under the relevant order, so the notification conditions were satisfied on the record and the exemption applied.

---

---

Issues: Whether the respondent paper mill was entitled to exemption under Notification No. 23/98 as a producer of newsprint.

Analysis: The notification defined newsprint for Chapter 48 purposes and required two conditions to be met: the paper must be intended for printing newspapers, and it must be manufactured by a manufacturer specified under Schedule I of the Newsprint Control Order, 1962, with supply made against a purchase order placed by a registered newspaper. The record showed that the respondent had been specified as a newsprint-producing mill under the relevant order issued in exercise of powers under Section 3 of the Essential Commodities Act. The conditions of the notification were therefore satisfied.

Conclusion: The exemption applied to the respondent paper mill, and the Revenue's challenge failed.

Final Conclusion: The order granting exemption was sustained and the Revenue's appeal was rejected.

Ratio Decidendi: Where a taxing exemption notification prescribes cumulative eligibility conditions, the benefit must be granted once those conditions are shown to be satisfied on the record.

---