https://www.taxtmi.com/caselaws?id=153142 Retrospective enlargement of the statutory definition of cotton fabrics was read into the referential tax entry, so tarpaulins made from processed canvas cloth with waterproofing treatment fell within the expanded meaning of cotton fabrics under entry 37. The court rejected a use-based or commercial parlance approach because the specific defined entry controlled classification, and the legislative amendment operated as if the enlarged meaning had applied from the relevant date. Tarpaulins were therefore excluded from the residuary entry in Schedule III, and the alternative classification as articles prepared from textile fabrics under entry 18(a) was not sustained. en-us Wed, 16 Sep 1981 00:00:00 +0530 Thu, 18 Jul 2013 16:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153142 Retrospective enlargement of the statutory definition of cotton fabrics was read into the referential tax entry, so tarpaulins made from processed canvas cloth with waterproofing treatment fell within the expanded meaning of cotton fabrics under entry 37. The court rejected a use-based or commercial parlance approach because the specific defined entry controlled classification, and the legislative amendment operated as if the enlarged meaning had applied from the relevant date. Tarpaulins were therefore excluded from the residuary entry in Schedule III, and the alternative classification as articles prepared from textile fabrics under entry 18(a) was not sustained. Case-Laws VAT and Sales Tax Wed, 16 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153142