https://www.taxtmi.com/caselaws?id=151569 Hessian cloth is excluded from item No. 6 of Schedule I of the M.P. General Sales Tax Act, 1958, because the 1971 amendment substituted the exclusionary words in Schedule I and expressly added hessian cloth to the excluded category. The amendment was given retrospective effect, reflecting legislative intent that hessian cloth should not be treated as cloth for exemption purposes. As a result, hessian cloth does not qualify for sales tax exemption under that entry. en-us Wed, 30 Nov 1977 00:00:00 +0530 Fri, 07 Jun 2013 15:28:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151569 Hessian cloth is excluded from item No. 6 of Schedule I of the M.P. General Sales Tax Act, 1958, because the 1971 amendment substituted the exclusionary words in Schedule I and expressly added hessian cloth to the excluded category. The amendment was given retrospective effect, reflecting legislative intent that hessian cloth should not be treated as cloth for exemption purposes. As a result, hessian cloth does not qualify for sales tax exemption under that entry. Case-Laws VAT and Sales Tax Wed, 30 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151569