Newsprint exemption remained available where supply was made against a newspaper's purchase order, even if routed through a depot.

The amended proviso to Notification No. 60/88-C.E., as amended by Notification No. 109/95-C.E., required newsprint to be supplied against a purchase order placed by the registered newspaper on the manufacturer. It did not impose an express condition of direct delivery from the manufacturer to the newspaper, and it did not exclude supply routed through a depot. The exemption was therefore available where the supply was made against the newspaper's purchase order, whether directly or indirectly, and denial of the benefit solely because the goods moved through a depot was unsustainable.

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Issues: Whether the exemption under Notification No. 60/88-C.E., as amended by Notification No. 109/95-C.E., was available when newsprint was supplied to a registered newspaper through a depot rather than by direct delivery against the newspaper's purchase order.

Analysis: The amended proviso required that the newsprint be supplied against a purchase order placed by the newspaper on the manufacturer. The wording did not expressly require direct supply by the manufacturer to the newspaper, and nothing in the amended text excluded supply through a depot. The requirement was satisfied so long as the supply was made against the newspaper's purchase order, whether direct or indirect.

Conclusion: The exemption was available to the assessee, and denial of benefit on the ground that the supply was routed through a depot was unsustainable.

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