2008 (7) TMI 169

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..... ered newspaper through a depot – held that there is nothing in the text of the amended proviso which can be construed as a bar against indirect supply of newsprint by the manufacturer of a newspaper for the purpose of exemption under the Notification - E/118/2003 - 767/2008 - Dated:- 24-7-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Smt. Nitin, Advocate, for the Appe .....

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..... gistered under Schedule I of the Newsprint Control Order, 1962; and (b) supplied against a purchase order placed upon such manufacturer by a newspaper" Prior to 31-8-1995 [the date of amendment], the proviso was to the effect that the exemption under the Notification would be admissible on such quantities of newsprint as might be authorized by the Registrar of Newspapers of India for the publi .....

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..... ven by the appellants. The expression "supplied against a purchase order placed upon such manufacturer by a newspaper" does not necessarily mean that the manufacturer should supply newsprint directly to a newspaper. What was intended by the amendment was that the supply of newsprint to a newspaper must be against a purchase order placed by the latter. It could either be direct or through a depot. .....

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