https://www.taxtmi.com/caselaws?id=68852 The Tribunal ruled in favor of the appellant, a textile dealing partnership firm, in a case concerning the withdrawal of exemption on saree borders classification for taxation purposes. The appellant successfully argued that the saree borders should be exempt under item 4 of Schedule III, based on interpretations of the term "cloth" by various High Courts. The jurisdictional issue regarding the assessing authority's revision of assessments was not addressed as the appellant prevailed on the classification dispute, leading to the exemption of saree borders from taxation under item 4 of Schedule III. en-us Fri, 07 Nov 1975 00:00:00 +0530 Sat, 02 Apr 2011 10:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68852 The Tribunal ruled in favor of the appellant, a textile dealing partnership firm, in a case concerning the withdrawal of exemption on saree borders classification for taxation purposes. The appellant successfully argued that the saree borders should be exempt under item 4 of Schedule III, based on interpretations of the term "cloth" by various High Courts. The jurisdictional issue regarding the assessing authority's revision of assessments was not addressed as the appellant prevailed on the classification dispute, leading to the exemption of saree borders from taxation under item 4 of Schedule III. Case-Laws Income Tax Fri, 07 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68852