https://www.taxtmi.com/caselaws?id=151229 Rubber beltings with cotton fabric content of not less than 40 per cent were treated as falling within the exempting textile entry, because the State Government had adopted a clarification that transmission and conveyor beltings meeting that fabric-content test would be regarded as fabrics for sales tax purposes. The Court also held that the Board of Revenue circular conveying that adopted clarification was binding on assessing authorities and remained effective for the relevant assessment periods, so tax could not be levied contrary to it. The decision emphasised that, in construing a tax entry, ordinary commercial understanding and authoritative administrative construction are relevant aids, and the assessments were set aside to the extent they taxed the beltings. en-us Tue, 14 Dec 1976 00:00:00 +0530 Sat, 01 Jun 2013 18:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151229 Rubber beltings with cotton fabric content of not less than 40 per cent were treated as falling within the exempting textile entry, because the State Government had adopted a clarification that transmission and conveyor beltings meeting that fabric-content test would be regarded as fabrics for sales tax purposes. The Court also held that the Board of Revenue circular conveying that adopted clarification was binding on assessing authorities and remained effective for the relevant assessment periods, so tax could not be levied contrary to it. The decision emphasised that, in construing a tax entry, ordinary commercial understanding and authoritative administrative construction are relevant aids, and the assessments were set aside to the extent they taxed the beltings. Case-Laws VAT and Sales Tax Tue, 14 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151229