https://www.taxtmi.com/caselaws?id=105707 Cotton based tarpaulin was treated as falling within "cotton fabrics" for the relevant excise tariff period, so additional excise duty under the special importance levy applied. The Kerala General Sales Tax exemption continued through the Third Schedule because the exempting entry remained unamended, and a later insertion of tarpaulin in the First Schedule did not, by itself, remove that exemption. The exclusion clause was relevant only where no duty was levied under the 1957 levy. On that reasoning, cotton based tarpaulin remained exempt from sales tax under the KGST Act. en-us Thu, 30 Mar 2006 00:00:00 +0530 Wed, 11 Oct 2017 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105707 Cotton based tarpaulin was treated as falling within "cotton fabrics" for the relevant excise tariff period, so additional excise duty under the special importance levy applied. The Kerala General Sales Tax exemption continued through the Third Schedule because the exempting entry remained unamended, and a later insertion of tarpaulin in the First Schedule did not, by itself, remove that exemption. The exclusion clause was relevant only where no duty was levied under the 1957 levy. On that reasoning, cotton based tarpaulin remained exempt from sales tax under the KGST Act. Case-Laws Central Excise Thu, 30 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105707