https://www.taxtmi.com/caselaws?id=156651 Colour pencils were treated as covered by the exemption under the 19 March 1976 notification because the departmental clarification of 19 April 1976 stated that the exemption for writing pencils extended to copying pencils and colour pencils. The clarification was relied on to construe the exempted class of pencils, and the assessee's claim for exemption on sales of colour pencils was accepted. The revision order was therefore not sustained, and the appellate order granting exemption was restored. en-us Wed, 24 Jul 1991 00:00:00 +0530 Mon, 23 Sep 2013 13:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156651 Colour pencils were treated as covered by the exemption under the 19 March 1976 notification because the departmental clarification of 19 April 1976 stated that the exemption for writing pencils extended to copying pencils and colour pencils. The clarification was relied on to construe the exempted class of pencils, and the assessee's claim for exemption on sales of colour pencils was accepted. The revision order was therefore not sustained, and the appellate order granting exemption was restored. Case-Laws VAT and Sales Tax Wed, 24 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156651