https://www.taxtmi.com/caselaws?id=150519 Rubber beltings marketed as Hind rubber belting and Cooper rubber belting were held not to fall within entry 15 of Schedule A to the Bombay Sales Tax Act, 1959 as "cotton fabrics". The incorporated definition required a fabric manufactured wholly or partly from cotton, but the beltings were made by superimposing rubber on completed canvas and did not answer that description. The process was not incidental or ancillary to the manufacture of canvas under the excise definition, and the finished goods acquired a distinct commercial identity. Legislative history and later excise notifications could not widen the plain meaning of the incorporated definition, so the exemption was unavailable and the sales remained taxable. en-us Mon, 04 Dec 1972 00:00:00 +0530 Tue, 11 Nov 2014 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150519 Rubber beltings marketed as Hind rubber belting and Cooper rubber belting were held not to fall within entry 15 of Schedule A to the Bombay Sales Tax Act, 1959 as "cotton fabrics". The incorporated definition required a fabric manufactured wholly or partly from cotton, but the beltings were made by superimposing rubber on completed canvas and did not answer that description. The process was not incidental or ancillary to the manufacture of canvas under the excise definition, and the finished goods acquired a distinct commercial identity. Legislative history and later excise notifications could not widen the plain meaning of the incorporated definition, so the exemption was unavailable and the sales remained taxable. Case-Laws VAT and Sales Tax Mon, 04 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150519