https://www.taxtmi.com/caselaws?id=335244 The High Court dismissed the Revenue's petitions challenging tax exemption for Eraser, Scale, and Glass Marking Pencils under state government notifications for stationary items. Relying on a previous judgment, the Court held that these items qualify as stationery products, as commonly understood and used commercially, entitling the assessee to exemption. The decision emphasized the commercial understanding of the items in question and upheld the assessee's entitlement to tax exemption based on precedent. en-us Wed, 19 Oct 2016 00:00:00 +0530 Wed, 21 Mar 2018 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335244 The High Court dismissed the Revenue's petitions challenging tax exemption for Eraser, Scale, and Glass Marking Pencils under state government notifications for stationary items. Relying on a previous judgment, the Court held that these items qualify as stationery products, as commonly understood and used commercially, entitling the assessee to exemption. The decision emphasized the commercial understanding of the items in question and upheld the assessee's entitlement to tax exemption based on precedent. Case-Laws VAT and Sales Tax Wed, 19 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335244