https://www.taxtmi.com/caselaws?id=155081 Waterproof packing rolls and sheets made from craft paper, bitumen, hessian or polythene were assessed on common parlance and commercial understanding, and were treated as packing material rather than ordinary paper. On that classification, the exclusion for paper units did not apply, so the assessee remained within the exempted category. The notice seeking cancellation of the recognition certificate was based on a wrong premise and was therefore without jurisdiction. The existence of an alternative remedy did not prevent relief where the impugned action itself lacked jurisdiction. en-us Thu, 06 Feb 1986 00:00:00 +0530 Sat, 31 Aug 2013 12:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155081 Waterproof packing rolls and sheets made from craft paper, bitumen, hessian or polythene were assessed on common parlance and commercial understanding, and were treated as packing material rather than ordinary paper. On that classification, the exclusion for paper units did not apply, so the assessee remained within the exempted category. The notice seeking cancellation of the recognition certificate was based on a wrong premise and was therefore without jurisdiction. The existence of an alternative remedy did not prevent relief where the impugned action itself lacked jurisdiction. Case-Laws VAT and Sales Tax Thu, 06 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155081