1989 (2) TMI 397

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..... whether the expression "paper" occurring in G.O. Ms. No. 206, Revenue, dated 1st February, 1961, hereinafter referred to as "exemption G.O." includes "paper board"? The assessment years concerned herein are 1975-76 and 1976-77. Prior to 1st September, 1976, there was no independent entry in any of the Schedules relating to "paper". With effect from the said date entry 143 was inserted in the First .....

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..... ncluding grey board, corrugated board, duplex and triplex boards or other sorts; (iv) all other kinds of paper and paper board, not otherwise specifically mentioned above, including carbon paper but excluding cinematographic and photographic paper. ---------------------------------------------------------------------- Of course, the aforesaid exemption G.O. was issued in 1961, i.e., long prior .....

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..... fication issued by the Government itself, referred to above. Firstly, the aforesaid memo being clarificatory in nature, would govern even the previous assessment years. But even if we say that the said clarification does not apply to assessment years prior to the said memo, even then the said expression has to be given a proper meaning, having regard to the context in which it is used, and the pur .....

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