https://www.taxtmi.com/caselaws?id=101261 The Supreme Court upheld the decision of the High Court in a case concerning the classification of "rayon tyre cord fabric" for taxation under the Rajasthan Sales Tax Act, 1954. The Court determined that the fabric did not qualify as a textile fabric entitled to exemption under the relevant tax laws. Emphasizing the technical nature of the classification and commercial usage, the Court found no error in the decision of the taxing authorities. The writ petition and appeals were dismissed, highlighting the need for a detailed assessment by the taxing authorities based on technical expertise and factual considerations. en-us Mon, 03 May 1976 00:00:00 +0530 Mon, 16 Sep 2013 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101261 The Supreme Court upheld the decision of the High Court in a case concerning the classification of "rayon tyre cord fabric" for taxation under the Rajasthan Sales Tax Act, 1954. The Court determined that the fabric did not qualify as a textile fabric entitled to exemption under the relevant tax laws. Emphasizing the technical nature of the classification and commercial usage, the Court found no error in the decision of the taxing authorities. The writ petition and appeals were dismissed, highlighting the need for a detailed assessment by the taxing authorities based on technical expertise and factual considerations. Case-Laws VAT and Sales Tax Mon, 03 May 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101261