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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Tax exemption granted for cotton belts used in power transmission as 'cotton fabric' under specific schedule item. Petition dismissed.</h1> The High Court of Madras held that cotton belts used for power transmission are tax-exempt under item 4 of the Third Schedule, despite being parts under ... - The High Court of Madras ruled that cotton belts used for transmitting power are exempt from tax under item 4 of the Third Schedule, even if they are parts falling under item 81 of the First Schedule. The court considered cotton belts as 'cotton fabric' based on a decision by the Kerala High Court. The petition was dismissed. (Case citation: 1977 (12) TMI 127 - MADRAS HIGH COURT)

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