https://www.taxtmi.com/caselaws?id=158427 The High Court of Kerala ruled that plain envelopes, craft envelopes, and calico mounted color papers were not covered by a sales tax exemption certificate issued by the District Industries Centre. The court emphasized the lack of evidence linking these items to the certificate's provisions for printed material exemption. Consequently, the court dismissed the revision case, underscoring the necessity for exemption claims to align with the specific items listed in the certificate to ensure compliance with tax regulations. en-us Mon, 22 Jan 1996 00:00:00 +0530 Mon, 28 Oct 2013 15:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158427 The High Court of Kerala ruled that plain envelopes, craft envelopes, and calico mounted color papers were not covered by a sales tax exemption certificate issued by the District Industries Centre. The court emphasized the lack of evidence linking these items to the certificate's provisions for printed material exemption. Consequently, the court dismissed the revision case, underscoring the necessity for exemption claims to align with the specific items listed in the certificate to ensure compliance with tax regulations. Case-Laws VAT and Sales Tax Mon, 22 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158427