https://www.taxtmi.com/caselaws?id=153317 Laminated HDPE fabrics made by impregnation and pressing of plastic material were treated as a distinct product and not as textile produced by ordinary warp-and-weft weaving, so the claimed exemption as rayon textiles was denied. The broad meaning of "textile" was noted, but the decisive test remained whether the goods answered that description on the facts found. For plain woven fabrics, no finding had been recorded on whether they fell within the entry "rayon textiles"; that issue therefore required fresh merits-based consideration by the Commissioner. en-us Thu, 12 Mar 1981 00:00:00 +0530 Mon, 22 Jul 2013 15:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153317 Laminated HDPE fabrics made by impregnation and pressing of plastic material were treated as a distinct product and not as textile produced by ordinary warp-and-weft weaving, so the claimed exemption as rayon textiles was denied. The broad meaning of "textile" was noted, but the decisive test remained whether the goods answered that description on the facts found. For plain woven fabrics, no finding had been recorded on whether they fell within the entry "rayon textiles"; that issue therefore required fresh merits-based consideration by the Commissioner. Case-Laws VAT and Sales Tax Thu, 12 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153317