https://www.taxtmi.com/caselaws?id=400085 Firewood sold to a paper mill for use as raw material in manufacturing paper was held not to qualify for sales tax exemption where the notification covered firewood only when used as firewood or fuel. The note states that an exemption entry must be construed strictly, and the claimant must clearly show that the goods fall within the exempted category. Because the firewood was diverted to another industrial use, the exemption was not available. Any ambiguity in the notification was resolved in favour of the Revenue, so the claim to exemption failed. en-us Tue, 13 Oct 2020 00:00:00 +0530 Mon, 14 Jun 2021 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400085 Firewood sold to a paper mill for use as raw material in manufacturing paper was held not to qualify for sales tax exemption where the notification covered firewood only when used as firewood or fuel. The note states that an exemption entry must be construed strictly, and the claimant must clearly show that the goods fall within the exempted category. Because the firewood was diverted to another industrial use, the exemption was not available. Any ambiguity in the notification was resolved in favour of the Revenue, so the claim to exemption failed. Case-Laws VAT and Sales Tax Tue, 13 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400085