https://www.taxtmi.com/caselaws?id=154179 Foreign-made woollen and artificial silk fabrics fell within entry 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959, so their sales were exempt under section 8. The Court held that section 8 exempts the goods specified in the Schedule and permits restrictions only if prescribed by rules; the schedule entry itself did not add a requirement that the fabrics must have been manufactured in India or liable to central excise. Legislative materials could not read in such a limitation, and rule 6(a) imposed no narrowing condition. The assessee's turnover was therefore not taxable on that basis. en-us Mon, 17 Jan 1983 00:00:00 +0530 Fri, 09 Aug 2013 17:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154179 Foreign-made woollen and artificial silk fabrics fell within entry 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959, so their sales were exempt under section 8. The Court held that section 8 exempts the goods specified in the Schedule and permits restrictions only if prescribed by rules; the schedule entry itself did not add a requirement that the fabrics must have been manufactured in India or liable to central excise. Legislative materials could not read in such a limitation, and rule 6(a) imposed no narrowing condition. The assessee's turnover was therefore not taxable on that basis. Case-Laws VAT and Sales Tax Mon, 17 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154179