https://www.taxtmi.com/caselaws?id=154317 Cotton fabric exemption applies to a woven product made entirely from cotton yarn where, in common parlance, it remains a cotton textile regardless of its industrial use. Patta used in mills without further processing therefore falls within the exemption for cotton fabrics under the U.P. Sales Tax Act. A later notification classifying beltings of all kinds does not displace an earlier exemption that remains unwithdrawn and unamended. Tax liability must be imposed expressly; consequently, the continuing cotton-fabric exemption remains available for intra-State and inter-State sales. en-us Fri, 02 Mar 1984 00:00:00 +0530 Sat, 17 Aug 2013 12:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154317 Cotton fabric exemption applies to a woven product made entirely from cotton yarn where, in common parlance, it remains a cotton textile regardless of its industrial use. Patta used in mills without further processing therefore falls within the exemption for cotton fabrics under the U.P. Sales Tax Act. A later notification classifying beltings of all kinds does not displace an earlier exemption that remains unwithdrawn and unamended. Tax liability must be imposed expressly; consequently, the continuing cotton-fabric exemption remains available for intra-State and inter-State sales. Case-Laws VAT and Sales Tax Fri, 02 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154317