https://www.taxtmi.com/caselaws?id=152275 Cotton belts made of cotton and used for transmission of power or rotation were treated as cotton fabric because anything fabricated out of cotton can fall within that description. On that basis, the goods were eligible for exemption under item 4 of the Third Schedule. The possibility that the same goods could also be classified as parts or accessories under item 81 of the First Schedule did not displace the exemption, as the overlapping classification did not defeat the specific treatment as cotton fabric. en-us Wed, 07 Dec 1977 00:00:00 +0530 Fri, 28 Jun 2013 16:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152275 Cotton belts made of cotton and used for transmission of power or rotation were treated as cotton fabric because anything fabricated out of cotton can fall within that description. On that basis, the goods were eligible for exemption under item 4 of the Third Schedule. The possibility that the same goods could also be classified as parts or accessories under item 81 of the First Schedule did not displace the exemption, as the overlapping classification did not defeat the specific treatment as cotton fabric. Case-Laws VAT and Sales Tax Wed, 07 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152275