https://www.taxtmi.com/caselaws?id=98772 Sales tax exemption applied to cotton cloth manufactured in Uttar Pradesh and sold with a view to export, provided actual export took place. The notification under the Uttar Pradesh Sales Tax Act had statutory force, and the exemption was not confined to cloth specially manufactured for export from the outset; cloth already manufactured and later sold for export also qualified. The expression "such cloth" was read as referring to the manufactured cloth sold, and subsequent printing, dyeing or processing did not destroy its identity for exemption purposes. The sales tax levy for 1953-54 was therefore without jurisdiction and liable to be quashed. en-us Fri, 22 Feb 1957 00:00:00 +0530 Mon, 08 Sep 2014 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98772 Sales tax exemption applied to cotton cloth manufactured in Uttar Pradesh and sold with a view to export, provided actual export took place. The notification under the Uttar Pradesh Sales Tax Act had statutory force, and the exemption was not confined to cloth specially manufactured for export from the outset; cloth already manufactured and later sold for export also qualified. The expression "such cloth" was read as referring to the manufactured cloth sold, and subsequent printing, dyeing or processing did not destroy its identity for exemption purposes. The sales tax levy for 1953-54 was therefore without jurisdiction and liable to be quashed. Case-Laws VAT and Sales Tax Fri, 22 Feb 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98772