https://www.taxtmi.com/caselaws?id=85473 The phrase "Printing and Writing Paper" in the exemption notification was construed broadly, not as a requirement that paper possess both printing and writing qualities simultaneously. Reading the word "and" in a disjunctive sense, the Tribunal held that the benefit extends to paper suitable for printing only, writing only, or both uses. On that interpretation, the assessees were entitled to the exemption under the notification. en-us Fri, 24 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 12:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85473 The phrase "Printing and Writing Paper" in the exemption notification was construed broadly, not as a requirement that paper possess both printing and writing qualities simultaneously. Reading the word "and" in a disjunctive sense, the Tribunal held that the benefit extends to paper suitable for printing only, writing only, or both uses. On that interpretation, the assessees were entitled to the exemption under the notification. Case-Laws Central Excise Fri, 24 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85473