https://www.taxtmi.com/caselaws?id=172248 Corrugated boxes supplied to a certified village industries institution were treated as goods connected with the manufacture of village industries products for exemption under the notification. Once the seller produced the prescribed certificate from the certified institution, the exemption could not be denied unless the certificate was shown to be forged or obtained by collusion; any issue of misuse would lie against the purchaser in the appropriate case. On that basis, the Tribunal's grant of exemption was found to be legally unobjectionable, and the revenue challenge failed. en-us Fri, 16 Jan 2004 00:00:00 +0530 Mon, 17 Aug 2015 15:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172248 Corrugated boxes supplied to a certified village industries institution were treated as goods connected with the manufacture of village industries products for exemption under the notification. Once the seller produced the prescribed certificate from the certified institution, the exemption could not be denied unless the certificate was shown to be forged or obtained by collusion; any issue of misuse would lie against the purchaser in the appropriate case. On that basis, the Tribunal's grant of exemption was found to be legally unobjectionable, and the revenue challenge failed. Case-Laws VAT and Sales Tax Fri, 16 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172248