https://www.taxtmi.com/caselaws?id=155184 PVC cloth (rexine) was treated as cotton fabrics for the purpose of the exemption entry under the Kerala General Sales Tax Act, because earlier binding decisions had already interpreted the same exemption provision that way. The court found no compelling ground to revisit that interpretation, so the Tribunal's view was upheld. The practical effect was that rexine remained exempt from tax under Entry 7 of Schedule III, and the revision petition failed. en-us Wed, 12 Aug 1987 00:00:00 +0530 Mon, 02 Sep 2013 11:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155184 PVC cloth (rexine) was treated as cotton fabrics for the purpose of the exemption entry under the Kerala General Sales Tax Act, because earlier binding decisions had already interpreted the same exemption provision that way. The court found no compelling ground to revisit that interpretation, so the Tribunal's view was upheld. The practical effect was that rexine remained exempt from tax under Entry 7 of Schedule III, and the revision petition failed. Case-Laws VAT and Sales Tax Wed, 12 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155184