https://www.taxtmi.com/caselaws?id=152573 Entry 40 of Schedule I to the Gujarat Sales Tax Act, 1969, which adopted the definition of "rayon or artificial silk fabrics" from the Central Excises and Salt Act, had to be read on its own terms, without importing the excise law's territorial limitation. The word "manufactured" in the adopted definition was unqualified, so no requirement of manufacture in India could be read into it. On the same reasoning, entry 67 of the notification under section 49(2), referring to artificial silk fabrics, was also not confined to Indian-manufactured goods, and the exemption for dyed, bleached or printed fabrics applied without that restriction. en-us Fri, 15 Dec 1978 00:00:00 +0530 Sat, 06 Jul 2013 16:47:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152573 Entry 40 of Schedule I to the Gujarat Sales Tax Act, 1969, which adopted the definition of "rayon or artificial silk fabrics" from the Central Excises and Salt Act, had to be read on its own terms, without importing the excise law's territorial limitation. The word "manufactured" in the adopted definition was unqualified, so no requirement of manufacture in India could be read into it. On the same reasoning, entry 67 of the notification under section 49(2), referring to artificial silk fabrics, was also not confined to Indian-manufactured goods, and the exemption for dyed, bleached or printed fabrics applied without that restriction. Case-Laws VAT and Sales Tax Fri, 15 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152573