https://www.taxtmi.com/caselaws?id=154789 An exemption notification granting relief from purchase tax on soft wood bought by manufacturers of splints and veneers was construed by reference to the taxability of the finished goods, not by requiring exclusive use of the raw material for that manufacture. Because the notification turned on whether the splints and veneers produced were liable to tax under the relevant sales tax laws, use of some leftover soft wood to make wood-wool did not defeat the exemption. The assessee remained entitled to relief under section 5A, and purchase tax on the soft wood so diverted was not exigible. en-us Wed, 24 Jun 1987 00:00:00 +0530 Tue, 27 Aug 2013 14:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154789 An exemption notification granting relief from purchase tax on soft wood bought by manufacturers of splints and veneers was construed by reference to the taxability of the finished goods, not by requiring exclusive use of the raw material for that manufacture. Because the notification turned on whether the splints and veneers produced were liable to tax under the relevant sales tax laws, use of some leftover soft wood to make wood-wool did not defeat the exemption. The assessee remained entitled to relief under section 5A, and purchase tax on the soft wood so diverted was not exigible. Case-Laws VAT and Sales Tax Wed, 24 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154789