https://www.taxtmi.com/caselaws?id=161057 Tapioca thippi flour was held not to fall within an exemption granted only for tapioca thippi because the two were treated as commercially distinct commodities. The Tribunal applied strict construction to the exemption notification and relied on the assessee's own records showing supply of tapioca thippi flour. An earlier view extending exemption to kappi did not apply to a separate product such as flour. The exemption claim was therefore rejected for tapioca thippi flour, confirming that only the specifically named commodity can claim notification benefit. en-us Thu, 04 Jan 2001 00:00:00 +0530 Tue, 31 Dec 2013 14:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161057 Tapioca thippi flour was held not to fall within an exemption granted only for tapioca thippi because the two were treated as commercially distinct commodities. The Tribunal applied strict construction to the exemption notification and relied on the assessee's own records showing supply of tapioca thippi flour. An earlier view extending exemption to kappi did not apply to a separate product such as flour. The exemption claim was therefore rejected for tapioca thippi flour, confirming that only the specifically named commodity can claim notification benefit. Case-Laws VAT and Sales Tax Thu, 04 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161057