https://www.taxtmi.com/caselaws?id=159865 Veneer plywood was treated as falling under the specific fiscal entry for plywood, veneer plywood and hardboards, rather than the entry for splints and veneers. The exemption from purchase tax on softwood under S.R.O. No. 148/72 was confined to manufacturers of splints and veneers within the State, so a producer of veneer plywood could not claim it. The analysis emphasises strict construction of exemption notifications in tax law: a claimant must fall squarely within the express terms of the concession, and a different factual finding in an earlier case did not extend the benefit here. en-us Wed, 08 Jul 1998 00:00:00 +0530 Tue, 03 Dec 2013 14:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159865 Veneer plywood was treated as falling under the specific fiscal entry for plywood, veneer plywood and hardboards, rather than the entry for splints and veneers. The exemption from purchase tax on softwood under S.R.O. No. 148/72 was confined to manufacturers of splints and veneers within the State, so a producer of veneer plywood could not claim it. The analysis emphasises strict construction of exemption notifications in tax law: a claimant must fall squarely within the express terms of the concession, and a different factual finding in an earlier case did not extend the benefit here. Case-Laws VAT and Sales Tax Wed, 08 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159865