https://www.taxtmi.com/caselaws?id=105044 Cotton belting was held to fall within the statutory description of "cotton fabrics" under section 14(iia) of the Central Sales Tax Act, 1956, because that description extends to fabrics manufactured wholly or partly from cotton. The State could not reclassify declared goods by describing them differently in a taxing notification, so the goods retained their declared-goods character. Levy of sales tax on such declared goods also required compliance with section 3-AA of the Uttar Pradesh Sales Tax Act, 1948, including a notified single point of sale and prescribed rate within the Central Act ceiling. In the absence of such notification, no tax was leviable and the levy on the assessee's turnover was set aside. en-us Thu, 09 Dec 1999 00:00:00 +0530 Sat, 31 Aug 2013 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105044 Cotton belting was held to fall within the statutory description of "cotton fabrics" under section 14(iia) of the Central Sales Tax Act, 1956, because that description extends to fabrics manufactured wholly or partly from cotton. The State could not reclassify declared goods by describing them differently in a taxing notification, so the goods retained their declared-goods character. Levy of sales tax on such declared goods also required compliance with section 3-AA of the Uttar Pradesh Sales Tax Act, 1948, including a notified single point of sale and prescribed rate within the Central Act ceiling. In the absence of such notification, no tax was leviable and the levy on the assessee's turnover was set aside. Case-Laws VAT and Sales Tax Thu, 09 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105044