https://www.taxtmi.com/caselaws?id=151478 A State sales tax exemption entry that adopts a central excise definition may be read with later amendments to that central definition where the two provisions are integrally connected and a static reading would make the State scheme unworkable. On that construction, the expanded definition of "cotton fabrics" under the central excise law, including fabrics coated or impregnated with artificial plastic materials, was read into the Kerala sales tax schedule. Rexine therefore remained within the exemption, and the matter was remitted for determination of the refund due in accordance with law. en-us Wed, 10 Aug 1977 00:00:00 +0530 Thu, 06 Jun 2013 14:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151478 A State sales tax exemption entry that adopts a central excise definition may be read with later amendments to that central definition where the two provisions are integrally connected and a static reading would make the State scheme unworkable. On that construction, the expanded definition of "cotton fabrics" under the central excise law, including fabrics coated or impregnated with artificial plastic materials, was read into the Kerala sales tax schedule. Rexine therefore remained within the exemption, and the matter was remitted for determination of the refund due in accordance with law. Case-Laws VAT and Sales Tax Wed, 10 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151478