https://www.taxtmi.com/caselaws?id=128224 The Rajasthan High Court ruled that Durries were not exempt from sales tax under Schedule B to the Act as handloom cloth. The court held that the exemption clause should be strictly construed, and Durries did not fall within the scope of handloom cloth based on the ordinary meaning of the term "cloth" and the specific items listed in the exemption notification. The judgment emphasized the importance of interpreting tax exemptions in accordance with legislative intent to prevent undue burden on the community. Consequently, the court denied the exemption for Durries, leaving parties to bear their own costs. en-us Mon, 21 Nov 1960 00:00:00 +0530 Sat, 30 Mar 2013 11:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128224 The Rajasthan High Court ruled that Durries were not exempt from sales tax under Schedule B to the Act as handloom cloth. The court held that the exemption clause should be strictly construed, and Durries did not fall within the scope of handloom cloth based on the ordinary meaning of the term "cloth" and the specific items listed in the exemption notification. The judgment emphasized the importance of interpreting tax exemptions in accordance with legislative intent to prevent undue burden on the community. Consequently, the court denied the exemption for Durries, leaving parties to bear their own costs. Case-Laws VAT and Sales Tax Mon, 21 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128224