https://www.taxtmi.com/caselaws?id=127098 Hand-loom-woven cloth loses the Item 16 sales tax exemption under the Bengal Finance (Sales Tax) Act, 1941, once embroidery or similar needle work materially alters its character and value, so processed cloth is not treated as hand-loom-woven cloth simpliciter. The revisional authority must also afford a reasonable opportunity of hearing before passing an adverse order under Section 20; a summary rejection of a revision petition in the absence of the petitioner is not permissible. The reference was therefore answered against the exemption claim, while the hearing safeguard was affirmed for adverse revisional orders. en-us Thu, 30 May 1946 00:00:00 +0530 Tue, 26 Feb 2013 11:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127098 Hand-loom-woven cloth loses the Item 16 sales tax exemption under the Bengal Finance (Sales Tax) Act, 1941, once embroidery or similar needle work materially alters its character and value, so processed cloth is not treated as hand-loom-woven cloth simpliciter. The revisional authority must also afford a reasonable opportunity of hearing before passing an adverse order under Section 20; a summary rejection of a revision petition in the absence of the petitioner is not permissible. The reference was therefore answered against the exemption claim, while the hearing safeguard was affirmed for adverse revisional orders. Case-Laws VAT and Sales Tax Thu, 30 May 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127098