Commercial Training Center Denied Tax Exemption as Certificates Issued by Board, Not Appellant; Exemption Law Clarified.

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....Commercial Training and Coaching Center - case of Revenue is that the certificate of marks is issued by the Board of Intermediate Education (BIE) and not by appellant; as appellants are not issuing any certificates to the students and cannot claim exempt - It is settled law that if the plain meaning of the exemption notification covers the assessee, the benefit should be allowed - AT....