1996 (1) TMI 402

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....urt has remitted this matter to consider whether the goods in question are printed material within the meaning of the certificate dated January 4, 1985 by the General Manager, District Industries Centre, Trichur. 2. In view of the above order we have considered the submissions of the learned counsel. In the process we have carefully seen the said certificate dated January 4, 1985 (annexure I to....

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....estion is whether the claim for exemption with regard to the above items could be accepted. It has to be mentioned that these items totally relate to the amount of Rs. 39,00,701. Before the Division Bench there was no dispute and it is accordingly so recorded by the Division Bench in the judgment: "It is agreed that the certificate of registration does not mention that the assessee is entitl....

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....e of a material to see that these items could be considered as "other printed items" as is sought to be contended on the basis of the said certificate. There is no material whatsoever to see that these items have any connection with the print in regard thereto. 6.. Therefore it will have to be held that the assessee is not entitled to claim exemption with regard to the items such as plain envel....