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TMI Blog2009 (11) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... the making of notebook, it has got thick bond cover, and it is a value added product and by no stretch of imagination one can treat notebook with standard dimension same as paper purchased in reams by the petitioner to make notebooks. Even without explanation to entry 106(ii) of First Schedule to Kerala General Sales Tax, 1963 a notebook is entirely a different product from the paper used making i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule to the KGST Act. It is seen from the assessment that petitioner is granted set-off of tax paid on the local purchase of paper out of which notebooks are manufactured and sold by the pe titioner in terms of Explanation to Entry 106(h) of the First Schedule to the Act. We have heard counsel appearing for the petitioner and Government Pleader appearing for the respondent. 2. Counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 (231) E.L.T. 22 (S.C.) = 2008 (12) S.T.R. 416 (S.C.) = (2008) 13 SCC 1 and contended that clarifications or letters issued by statutory authorities in conflict with statutory provisions have no existence in law. On the other hand, counsel for the petitioner submitted that several parties have got ex emption based on Annexure 111 letter. 3. We are unable to accept the claim of the petitioner be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is entirely a different product from the paper used for making it. However, we do not find any need to refer the matter to the Full Bench because after recasting of the Entry with Explanation, it is made clear that scheme of taxation provides for levy of tax on notebook as a new product made out of paper in Kerala and then to grant rebate of tax paid tin paper purchased within the State. 4. Lett ..... X X X X Extracts X X X X X X X X Extracts X X X X
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