https://www.taxtmi.com/caselaws?id=156175 The Andhra Pradesh High Court held that the term "paper" in a tax exemption Government Order includes "paper board." The court emphasized the broad meaning of "paper" and referenced a new entry in the First Schedule related to "paper." The Tribunal's interpretation, supported by a government clarification, that the exemption covers "all kinds of paper, including paperboard" was upheld. The court indicated a likely linkage between the exemption G.O. and the new entry. As a result, the tax revision cases were dismissed, affirming the Tribunal's decision, with no costs awarded. en-us Wed, 15 Feb 1989 00:00:00 +0530 Mon, 16 Sep 2013 11:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156175 The Andhra Pradesh High Court held that the term "paper" in a tax exemption Government Order includes "paper board." The court emphasized the broad meaning of "paper" and referenced a new entry in the First Schedule related to "paper." The Tribunal's interpretation, supported by a government clarification, that the exemption covers "all kinds of paper, including paperboard" was upheld. The court indicated a likely linkage between the exemption G.O. and the new entry. As a result, the tax revision cases were dismissed, affirming the Tribunal's decision, with no costs awarded. Case-Laws VAT and Sales Tax Wed, 15 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156175