https://www.taxtmi.com/caselaws?id=147238 P.V.C. rexine cloth, being a cloth base coated with polyvinyl chloride and bearing the commercial character of artificial leather, was held to fall within leather-cloth under item 38 of Schedule II and not to be exempt as cloth under item 6 of Schedule I. However, the exemption notification of 12 December 1960, which covered canvas cloth, water-proof cloth, tarpaulins and similar products made with cloth as a base in textile mills, power-looms or processing factories, was construed broadly; ejusdem generis was held inapplicable because the listed goods did not form a single genus. Rexine cloth was therefore exempt under the notification. en-us Fri, 09 Dec 1966 00:00:00 +0530 Wed, 24 Apr 2013 11:24:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=147238 P.V.C. rexine cloth, being a cloth base coated with polyvinyl chloride and bearing the commercial character of artificial leather, was held to fall within leather-cloth under item 38 of Schedule II and not to be exempt as cloth under item 6 of Schedule I. However, the exemption notification of 12 December 1960, which covered canvas cloth, water-proof cloth, tarpaulins and similar products made with cloth as a base in textile mills, power-looms or processing factories, was construed broadly; ejusdem generis was held inapplicable because the listed goods did not form a single genus. Rexine cloth was therefore exempt under the notification. Case-Laws VAT and Sales Tax Fri, 09 Dec 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=147238