https://www.taxtmi.com/caselaws?id=164685 Rubber wood used in packing cases was treated as falling within the generic expression "softwood" in the exemption notification for purchase turnover used in manufacture of packing cases. The Court noted that the assessee had exported the packing cases and borne central sales tax on the sale turnover, satisfying the exemption condition. It further held that the later amendment bringing rubber wood within the notification was clarificatory, introduced to remove doubt and litigation rather than to create a new benefit. The exemption therefore applied from the original notification date. en-us Thu, 11 Dec 2008 00:00:00 +0530 Tue, 29 Apr 2014 11:49:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164685 Rubber wood used in packing cases was treated as falling within the generic expression "softwood" in the exemption notification for purchase turnover used in manufacture of packing cases. The Court noted that the assessee had exported the packing cases and borne central sales tax on the sale turnover, satisfying the exemption condition. It further held that the later amendment bringing rubber wood within the notification was clarificatory, introduced to remove doubt and litigation rather than to create a new benefit. The exemption therefore applied from the original notification date. Case-Laws VAT and Sales Tax Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164685