https://www.taxtmi.com/caselaws?id=767454 Student exercise notebooks, whether ruled or unruled, fall within the exempt category under G.O.Ms. No. 79 and the relevant Tamil Nadu VAT schedule entries when they are standard notebooks used for academic exercises. The exemption distinguishes exercise books from graph books, laboratory notebooks, student notebooks and copy books, but does not justify a restrictive reading that excludes qualifying exercise notebooks. Where an assessee establishes that its goods squarely match an exempt commodity description, the exemption applies according to the plain language of the notification or schedule entry. Denial of exemption for such notebooks is therefore 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 Student exercise notebooks, whether ruled or unruled, fall within the exempt category under G.O.Ms. No. 79 and the relevant Tamil Nadu VAT schedule entries when they are standard notebooks used for academic exercises. The exemption distinguishes exercise books from graph books, laboratory notebooks, student notebooks and copy books, but does not justify a restrictive reading that excludes qualifying exercise notebooks. Where an assessee establishes that its goods squarely match an exempt commodity description, the exemption applies according to the plain language of the notification or schedule entry. Denial of exemption for such notebooks is therefore unsustainable. Case-Laws VAT / Sales Tax Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767454