https://www.taxtmi.com/caselaws?id=767454 HC allowed petitioner's challenge to Tamil Nadu VAT assessments denying exemption for notebooks. Court held that notebooks manufactured by petitioner, used by students for academic exercises, qualify as "exercise notebooks" under the exemption provision. Relying on SC precedent in Maharaja Book Depot v State of Gujarat, court ruled that exercise books are collections of paper sheets stitched together and retain their paper identity. Assessing officer's finding that petitioner's ruled and unruled notebooks don't satisfy student exercise book requirements was erroneous. Assessment orders set aside and exemption granted. en-us Wed, 05 Mar 2025 00:00:00 +0530 Wed, 19 Mar 2025 06:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767454 HC allowed petitioner's challenge to Tamil Nadu VAT assessments denying exemption for notebooks. Court held that notebooks manufactured by petitioner, used by students for academic exercises, qualify as "exercise notebooks" under the exemption provision. Relying on SC precedent in Maharaja Book Depot v State of Gujarat, court ruled that exercise books are collections of paper sheets stitched together and retain their paper identity. Assessing officer's finding that petitioner's ruled and unruled notebooks don't satisfy student exercise book requirements was erroneous. Assessment orders set aside and exemption granted. Case-Laws VAT / Sales Tax Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767454