ORIENT STRAW BOARD & PAPER MILLS LIMITED, KARACHI versus COMMISSIONER OF INCOME-TAX, HYDERABAD
Section 7 (1) Notification No. 9, Dated 27 6 1951, Item 62, Specific Exception Reviewer, Trading of manufacture of strawboard, fileboard, chipboard and grayboard Claims to be exempt from collection. Notification No. 9, dated 27 6 1962 (as amended) defines the chipboard in precise technical terms and the straw board produced by the asbestos falls into such definition, no further construction of the description is possible. , Ascii Board was entitled to a waiver
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