https://www.taxtmi.com/caselaws?id=154844 Woollen carpets coated with prevulcanised latex and cut to size remained exempt as woollen fabrics under the Kerala General Sales Tax Act because the statutory entry adopted the Central Excises definition of woollen fabrics, and the goods admittedly contained more than 40 per cent wool by weight. The coating and cutting did not change their essential character, and in common parlance they continued to be understood and used as woollen carpets. The exemption entry also covered fabrics in pieces or strips, so the sale turnover was not liable to tax. en-us Thu, 08 Jan 1987 00:00:00 +0530 Tue, 27 Aug 2013 17:09:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154844 Woollen carpets coated with prevulcanised latex and cut to size remained exempt as woollen fabrics under the Kerala General Sales Tax Act because the statutory entry adopted the Central Excises definition of woollen fabrics, and the goods admittedly contained more than 40 per cent wool by weight. The coating and cutting did not change their essential character, and in common parlance they continued to be understood and used as woollen carpets. The exemption entry also covered fabrics in pieces or strips, so the sale turnover was not liable to tax. Case-Laws VAT and Sales Tax Thu, 08 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154844