https://www.taxtmi.com/caselaws?id=127195 Exemption under the sales tax law was confined to the goods and dealer class specified in Schedule II and the relevant exemption rule. The Commissioner's refusal of exemption under Rule 25 was treated as an appealable order because the rules permitted an appeal and the function, though administrative in form, was quasi-judicial in substance. On the merits, hand-loom and power-loom products, including jari in the appellant's case, were not accepted as cottage or home industry products for item 21 of Schedule II. The later amendment to the Schedule did not affect the earlier assessment period. en-us Mon, 22 Oct 1951 00:00:00 +0530 Thu, 28 Feb 2013 11:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127195 Exemption under the sales tax law was confined to the goods and dealer class specified in Schedule II and the relevant exemption rule. The Commissioner's refusal of exemption under Rule 25 was treated as an appealable order because the rules permitted an appeal and the function, though administrative in form, was quasi-judicial in substance. On the merits, hand-loom and power-loom products, including jari in the appellant's case, were not accepted as cottage or home industry products for item 21 of Schedule II. The later amendment to the Schedule did not affect the earlier assessment period. Case-Laws VAT and Sales Tax Mon, 22 Oct 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127195