Exemption exclusion for processed knitted fabrics: processes akin to tentering deprive such fabrics of the notification benefit. The proviso to the notification precludes nil rate exemption for knitted or crocheted manmade textile fabrics subjected to listed finishing operations or to 'any other process'; applying the ejusdem generis rule, the term 'any other process' must be read in the same sense as the specified processes, so processes akin to tentering fall within the proviso and bar the benefit of the notification.
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.
Exemption exclusion for processed knitted fabrics: processes akin to tentering deprive such fabrics of the notification benefit.
The proviso to the notification precludes nil rate exemption for knitted or crocheted manmade textile fabrics subjected to listed finishing operations or to "any other process"; applying the ejusdem generis rule, the term "any other process" must be read in the same sense as the specified processes, so processes akin to tentering fall within the proviso and bar the benefit of the notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
