https://www.taxtmi.com/caselaws?id=148277 Exemption entries must be construed strictly against the claimant, and words of common use are to be given their ordinary meaning. On that approach, an exercise book is a book used by students for school exercises, while an examination answer-book serves the distinct purpose of answering examination questions. Although both are paper commodities, they are not the same item, and the phrase "exercise books" could not be expanded to cover examination answer-books. They are therefore not exempt from sales tax under the relevant schedule entry. en-us Mon, 30 Oct 1967 00:00:00 +0530 Thu, 25 Apr 2013 10:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148277 Exemption entries must be construed strictly against the claimant, and words of common use are to be given their ordinary meaning. On that approach, an exercise book is a book used by students for school exercises, while an examination answer-book serves the distinct purpose of answering examination questions. Although both are paper commodities, they are not the same item, and the phrase "exercise books" could not be expanded to cover examination answer-books. They are therefore not exempt from sales tax under the relevant schedule entry. Case-Laws VAT and Sales Tax Mon, 30 Oct 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148277