https://www.taxtmi.com/caselaws?id=154974 Waterproof packing rolls and sheets made by bituminising kraft paper and binding it with hessian or polythene were treated as packing material, not paper, for the exemption notification dated 31 December 1976. On that interpretation, clause 3 was inapplicable, clause 2 read with item 4 of Annexure III continued to cover the unit's raw materials, and the exemption remained available. The proposed cancellation of the recognition certificate was therefore without jurisdiction and could not be sustained. en-us Mon, 24 Feb 1986 00:00:00 +0530 Fri, 30 Aug 2013 17:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154974 Waterproof packing rolls and sheets made by bituminising kraft paper and binding it with hessian or polythene were treated as packing material, not paper, for the exemption notification dated 31 December 1976. On that interpretation, clause 3 was inapplicable, clause 2 read with item 4 of Annexure III continued to cover the unit's raw materials, and the exemption remained available. The proposed cancellation of the recognition certificate was therefore without jurisdiction and could not be sustained. Case-Laws VAT and Sales Tax Mon, 24 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154974