https://www.taxtmi.com/caselaws?id=155217 P.V.C. rexine leather cloth was held not to fall within item 1 of the Schedule as "textiles" manufactured in mills or powerlooms. Applying the common parlance or trade parlance test, the Court treated the expression as covering varieties of textiles ordinarily understood in trade, not by reference to Central Excise tariff item 19. On the undisputed manufacturing process, the material was a coated or impregnated fabric rather than a woven textile fabric, and it also did not satisfy the requirement of being manufactured in mills or powerlooms. Entry tax was therefore not attracted and the proposition notices demanding registration, returns and tax were unsustainable. en-us Tue, 19 Apr 1988 00:00:00 +0530 Mon, 02 Sep 2013 14:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155217 P.V.C. rexine leather cloth was held not to fall within item 1 of the Schedule as "textiles" manufactured in mills or powerlooms. Applying the common parlance or trade parlance test, the Court treated the expression as covering varieties of textiles ordinarily understood in trade, not by reference to Central Excise tariff item 19. On the undisputed manufacturing process, the material was a coated or impregnated fabric rather than a woven textile fabric, and it also did not satisfy the requirement of being manufactured in mills or powerlooms. Entry tax was therefore not attracted and the proposition notices demanding registration, returns and tax were unsustainable. Case-Laws VAT and Sales Tax Tue, 19 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155217