https://www.taxtmi.com/caselaws?id=163135 Soft wood used in manufacturing block board and block board frames was held to fall within the purchase tax exemption, because the original exemption scheme covered soft wood used for specified products and the later State notifications expressly extended that benefit to these goods. A prior departmental clarification was treated as non-binding, but the subsequent notifications, including one with retrospective effect, confirmed the intended scope of the exemption and removed the basis for denial. The assessee was therefore entitled to exemption from purchase tax on the soft wood so used. en-us Fri, 23 Nov 2007 00:00:00 +0530 Fri, 19 Dec 2014 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163135 Soft wood used in manufacturing block board and block board frames was held to fall within the purchase tax exemption, because the original exemption scheme covered soft wood used for specified products and the later State notifications expressly extended that benefit to these goods. A prior departmental clarification was treated as non-binding, but the subsequent notifications, including one with retrospective effect, confirmed the intended scope of the exemption and removed the basis for denial. The assessee was therefore entitled to exemption from purchase tax on the soft wood so used. Case-Laws VAT and Sales Tax Fri, 23 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163135