https://www.taxtmi.com/caselaws?id=92085 Handkerchiefs were held not to fall within the exempt textile entry under Entry 8A of the Fifth Schedule to the Karnataka Sales Tax Act, because the statutory classification adopted from the Central Excise Tariff placed them in Chapter 62 as articles of apparel and clothing accessories. The general description of textiles in Chapter 52 could not override this specific later classification, and earlier circulars and the Kerala decision were not controlling after the change in law from 1 April 1992. The claim to the lower rate applicable to declared goods under the Fourth Schedule was therefore rejected. en-us Mon, 08 Mar 1999 00:00:00 +0530 Mon, 02 Dec 2013 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92085 Handkerchiefs were held not to fall within the exempt textile entry under Entry 8A of the Fifth Schedule to the Karnataka Sales Tax Act, because the statutory classification adopted from the Central Excise Tariff placed them in Chapter 62 as articles of apparel and clothing accessories. The general description of textiles in Chapter 52 could not override this specific later classification, and earlier circulars and the Kerala decision were not controlling after the change in law from 1 April 1992. The claim to the lower rate applicable to declared goods under the Fourth Schedule was therefore rejected. Case-Laws VAT and Sales Tax Mon, 08 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92085