https://www.taxtmi.com/caselaws?id=161954 An exemption entry using the unqualified expression "waste paper" was interpreted broadly to include kraft box waste, sweeping kraft and duplex waste, because the term was not defined narrowly and covered the ordinary commercial understanding of paper waste. The restrictive distinction drawn by the Tribunal was considered unwarranted. The later clarification in G.O. Ms. No. 540 dated 05.09.2002 was also referred to as consistent with that broader reading. On that basis, the goods were treated as eligible for exemption from sales tax under G.O. Ms. No. 130 dated 14.02.1989. en-us Mon, 14 Jul 2003 00:00:00 +0530 Tue, 11 Feb 2014 18:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161954 An exemption entry using the unqualified expression "waste paper" was interpreted broadly to include kraft box waste, sweeping kraft and duplex waste, because the term was not defined narrowly and covered the ordinary commercial understanding of paper waste. The restrictive distinction drawn by the Tribunal was considered unwarranted. The later clarification in G.O. Ms. No. 540 dated 05.09.2002 was also referred to as consistent with that broader reading. On that basis, the goods were treated as eligible for exemption from sales tax under G.O. Ms. No. 130 dated 14.02.1989. Case-Laws VAT and Sales Tax Mon, 14 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161954