https://www.taxtmi.com/caselaws?id=128340 A writ claim for refund was treated as barred by delay and laches because it was filed long after the assessment orders, and reliance on rectification or a later mistake-of-law ruling did not revive stale claims. On merits, dhotis, saris, chadars, towels, canvas, rags and fents were analysed as mill-produced fabric that had not been converted into a different commercial article. Mere size, shape, defect, or suitability for a particular use did not alter their essential character as cloth manufactured by mills, so they fell within the lower-rate notification and were not shown to have been wrongly taxed at the higher rate. en-us Tue, 10 Oct 1961 00:00:00 +0530 Tue, 02 Apr 2013 12:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128340 A writ claim for refund was treated as barred by delay and laches because it was filed long after the assessment orders, and reliance on rectification or a later mistake-of-law ruling did not revive stale claims. On merits, dhotis, saris, chadars, towels, canvas, rags and fents were analysed as mill-produced fabric that had not been converted into a different commercial article. Mere size, shape, defect, or suitability for a particular use did not alter their essential character as cloth manufactured by mills, so they fell within the lower-rate notification and were not shown to have been wrongly taxed at the higher rate. Case-Laws VAT and Sales Tax Tue, 10 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128340