1996 (1) TMI 402

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....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 the revision case). On the basis ....

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....ld 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 entitled to manufacture or produce plain envelopes, craft envelopes and calico mounted....