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of <h1>Court upholds exemption for textile fabrics in sales tax dispute, rejects department's petitions with costs.</h1> <h3>State of Tamil Nadu Versus Madura Coats Ltd.</h3> State of Tamil Nadu Versus Madura Coats Ltd. - [1996] 100 STC 403 (Mad) The High Court of Madras dismissed the department's petitions related to tax leviable under the Tamil Nadu General Sales Tax Act and Central Sales Tax Act. The court upheld the Tribunal's decision that cotton and rayon tyre cord warp sheets are textile fabrics, exempt from tax based on a Supreme Court ruling. The revisions were dismissed with costs, and counsel fee was fixed at Rs. 1,000.
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