https://www.taxtmi.com/caselaws?id=151177 Rule 3(28) exemption for cotton fabrics incorporated the meaning of cotton fabrics from the Central Excises and Salt Act, covering fabrics made wholly or partly from cotton. Rubberisation did not alter the goods' essential character for the pre-amendment exemption period; an express amendment effective 7 April 1975 subsequently excluded rubberised fabrics. The material also addresses writ jurisdiction where a recurring jurisdictional issue makes repeated use of a statutory revisional remedy futile, costly and unnecessary. Assessments on rubberised cotton fabrics for the pre-amendment period were treated as lacking jurisdiction. en-us Fri, 30 Apr 1976 00:00:00 +0530 Fri, 31 May 2013 18:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151177 Rule 3(28) exemption for cotton fabrics incorporated the meaning of cotton fabrics from the Central Excises and Salt Act, covering fabrics made wholly or partly from cotton. Rubberisation did not alter the goods' essential character for the pre-amendment exemption period; an express amendment effective 7 April 1975 subsequently excluded rubberised fabrics. The material also addresses writ jurisdiction where a recurring jurisdictional issue makes repeated use of a statutory revisional remedy futile, costly and unnecessary. Assessments on rubberised cotton fabrics for the pre-amendment period were treated as lacking jurisdiction. Case-Laws VAT and Sales Tax Fri, 30 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151177