https://www.taxtmi.com/caselaws?id=68896 Cotton beltings and hair beltings were discussed in relation to Item 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959, which exempts cotton, woollen and rayon artificial silk fabrics as defined in the Central Excise and Salt Act, 1944. The assessee relied on a test certificate showing substantial textile content, while the Revenue invoked entries relating to machinery components and vulcanised rubber belts. On the materials placed, the goods were treated as not falling within the taxing entries relied on by the Revenue and were regarded as exempt goods. en-us Wed, 22 Sep 1976 00:00:00 +0530 Sat, 02 Apr 2011 12:31:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68896 Cotton beltings and hair beltings were discussed in relation to Item 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959, which exempts cotton, woollen and rayon artificial silk fabrics as defined in the Central Excise and Salt Act, 1944. The assessee relied on a test certificate showing substantial textile content, while the Revenue invoked entries relating to machinery components and vulcanised rubber belts. On the materials placed, the goods were treated as not falling within the taxing entries relied on by the Revenue and were regarded as exempt goods. Case-Laws Income Tax Wed, 22 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68896