https://www.taxtmi.com/caselaws?id=153060 P.V.C. rexine cloth was held to fall within the amended statutory expression "cotton fabrics" because the definition covered fabrics manufactured wholly or partly from cotton and fabrics coated with artificial plastic materials. As cotton fabrics were treated as declared goods and excluded from the Fourth Schedule to the Karnataka Sales Tax Act, the turnover of such goods could not be brought to tax under the proposed assessment. The inclusion of that turnover was therefore without jurisdiction, and the challenge succeeded. en-us Fri, 26 Oct 1979 00:00:00 +0530 Tue, 16 Jul 2013 17:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153060 P.V.C. rexine cloth was held to fall within the amended statutory expression "cotton fabrics" because the definition covered fabrics manufactured wholly or partly from cotton and fabrics coated with artificial plastic materials. As cotton fabrics were treated as declared goods and excluded from the Fourth Schedule to the Karnataka Sales Tax Act, the turnover of such goods could not be brought to tax under the proposed assessment. The inclusion of that turnover was therefore without jurisdiction, and the challenge succeeded. Case-Laws VAT and Sales Tax Fri, 26 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153060