JUDGMENT The judgment of the Court was delivered by V. V. KAMAT, J. - By the order dated September 13, 1993, the Supreme Court has remitted this matter to consider whether the goods in question are printed material within the meaning of the certificate dated January 4, 1985 by the General Manager, District Industries Centre, Trichur. 2. In view of the above order we have considered the submissions of the learned counsel. In the process we have carefully seen the said certificate dated January 4, 1985 (annexure I to the revision case). On the basis of the contents of the said certificate we find that the items eligible for exemption are as follows : 1. Card board boxes 25 lakhs Nos. 2. Note books 40 tons. 3. Other printed items 120 tons. 4. Job work 100 tons. The eligibility relates to the maximum sales tax exemption assessed as specified in the said certificate. 3. We find from the earlier judgment of the Division Bench of this Court dated June 27, 1990 [Reported as Victory Press (P) Ltd. v. State of Kerala [1996] 101 STC 450 supra] that the claim is for exemption on the basis of the said certificate on the turnover of plain envelopes, craft envelopes and calico mounted colour papers. It is for the year 1980-81 relating to the taxable turnover with regard to the above items of Rs. 8,89,561.88 in regard to which the question is whether the claim for exemption with regard to the above items could be accepted. It has to be mentioned that these items totally relate to the amount of Rs. 39,00,701. Before the Division Bench there was no dispute and it is accordingly so recorded by the Division Bench in the judgment : "It is agreed that the certificate of registration does not mention that the assessee is entitled to manufacture or produce plain envelopes, craft envelopes and calico mounted colour papers." 4. Apart from these the Division Bench has also reiterated that the certificate granted admittedly does not take in manufacture of plain envelopes, craft envelopes and calico mounted colour papers and it is emphasised thereafter that the certificate also does not refer to other printed items mentioned in annexure I proceedings specifically referred to. 5. With anxiety and carefulness we have examined the question. 5. With anxiety and carefulness we have examined the question. We clearly find that there is no dispute whatsoever to the effect that the plain envelopes, craft envelopes and calico mounted colour papers could not be said to have been covered by the certificate of exemption. Examining the situation we also record that there is no semblance of a material to see that these items could be considered as "other printed items" as is sought to be contended on the basis of the said certificate. There is no material whatsoever to see that these items have any connection with the print in regard thereto. 6. Therefore it will have to be held that the assessee is not entitled to claim exemption with regard to the items such as plain envelopes, craft envelopes and calico mounted colour papers as they are not covered with the certificate granted by the District Industries Centre. We accordingly see no merit in this revision case and order that the revision stands dismissed. Petition dismissed.