https://www.taxtmi.com/caselaws?id=151323 Banners, hangers and flags made from textile material were held not to fall within the exempting entry for textiles because the entry was treated as exhaustive and the goods were commercially distinct articles. The court applied a trade or commercial parlance approach and held that mere manufacture from textile material did not bring these items within entry 4 of the Third Schedule. Exemption was therefore unavailable, the turnover remained taxable, and the Tribunal's contrary view was set aside in favour of the Revenue. en-us Thu, 05 Aug 1976 00:00:00 +0530 Tue, 04 Jun 2013 14:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151323 Banners, hangers and flags made from textile material were held not to fall within the exempting entry for textiles because the entry was treated as exhaustive and the goods were commercially distinct articles. The court applied a trade or commercial parlance approach and held that mere manufacture from textile material did not bring these items within entry 4 of the Third Schedule. Exemption was therefore unavailable, the turnover remained taxable, and the Tribunal's contrary view was set aside in favour of the Revenue. Case-Laws VAT and Sales Tax Thu, 05 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151323