https://www.taxtmi.com/caselaws?id=151580 Bookbinding cloth was treated as a variety of textile within item 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959, because the entry was broad enough to cover all varieties of textiles of the specified materials. The authorities had no factual basis to show that the cloth had been processed into a different commercial commodity with distinct properties and characteristics. The earlier PVC cloth decision was therefore not applied. On that reasoning, bookbinding cloth remained commercially textile in character and qualified for exemption under the schedule. en-us Thu, 23 Sep 1976 00:00:00 +0530 Fri, 07 Jun 2013 16:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151580 Bookbinding cloth was treated as a variety of textile within item 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959, because the entry was broad enough to cover all varieties of textiles of the specified materials. The authorities had no factual basis to show that the cloth had been processed into a different commercial commodity with distinct properties and characteristics. The earlier PVC cloth decision was therefore not applied. On that reasoning, bookbinding cloth remained commercially textile in character and qualified for exemption under the schedule. Case-Laws VAT and Sales Tax Thu, 23 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151580