https://www.taxtmi.com/caselaws?id=154218 Where a taxing entry incorporated the statutory definition of cotton fabrics, the retrospective amendment to that definition governed classification. Handbags, thailis, beddings and hold-alls made from cotton fabrics were treated as commercially distinct goods after manufacture, so they did not retain the character of cotton fabrics and were taxable under the residuary entry. Tarpaulin manufactured from cotton canvas, however, was held to fall within the cotton fabrics entry and remained exempt, with the later exemption notification not controlling the disputed period. The challenge therefore succeeded only in part: the exemption was denied for handbags and beddings, but allowed for tarpaulin. en-us Fri, 28 Jan 1983 00:00:00 +0530 Sat, 10 Aug 2013 12:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154218 Where a taxing entry incorporated the statutory definition of cotton fabrics, the retrospective amendment to that definition governed classification. Handbags, thailis, beddings and hold-alls made from cotton fabrics were treated as commercially distinct goods after manufacture, so they did not retain the character of cotton fabrics and were taxable under the residuary entry. Tarpaulin manufactured from cotton canvas, however, was held to fall within the cotton fabrics entry and remained exempt, with the later exemption notification not controlling the disputed period. The challenge therefore succeeded only in part: the exemption was denied for handbags and beddings, but allowed for tarpaulin. Case-Laws VAT and Sales Tax Fri, 28 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154218