https://www.taxtmi.com/caselaws?id=767454 Ruled and unruled student exercise notebooks were held to fall within the exemption under G.O.Ms. No. 79 dated 23.03.2007 and the relevant schedule entries under the Tamil Nadu Value Added Tax Act, 2007. The entries distinguished between graph books, exercise books, laboratory notebooks, student notebooks and copy books, but on the plain wording the notebooks used by students for academic exercises answered the description of exempt exercise notebooks. As no material displaced the assessee's clarification that it manufactured only standard exercise notebooks, a restrictive construction was rejected and the denial of exemption was found unsustainable. en-us Wed, 05 Mar 2025 00:00:00 +0530 Wed, 19 Mar 2025 06:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767454 Ruled and unruled student exercise notebooks were held to fall within the exemption under G.O.Ms. No. 79 dated 23.03.2007 and the relevant schedule entries under the Tamil Nadu Value Added Tax Act, 2007. The entries distinguished between graph books, exercise books, laboratory notebooks, student notebooks and copy books, but on the plain wording the notebooks used by students for academic exercises answered the description of exempt exercise notebooks. As no material displaced the assessee's clarification that it manufactured only standard exercise notebooks, a restrictive construction was rejected and the denial of exemption was found unsustainable. Case-Laws VAT / Sales Tax Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767454