https://www.taxtmi.com/caselaws?id=155536 Sarees and bed-sheets that were admittedly mill-made cloth did not lose their exempt character merely because chumki, embroidery or jhallar were added. The assessing authorities had not made a proper enquiry into whether those embellishments were predominant or had become the dominant commercial feature, and had not recorded clear findings showing that the goods fell within the taxable entry. In a taxing matter, where the ingredients for taxation are not established and the assessee's claim is not shown to be unreasonable, doubt is resolved in favour of the assessee. The article therefore states that the exemption remained available on the facts found. en-us Wed, 24 Dec 1986 00:00:00 +0530 Thu, 05 Sep 2013 12:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155536 Sarees and bed-sheets that were admittedly mill-made cloth did not lose their exempt character merely because chumki, embroidery or jhallar were added. The assessing authorities had not made a proper enquiry into whether those embellishments were predominant or had become the dominant commercial feature, and had not recorded clear findings showing that the goods fell within the taxable entry. In a taxing matter, where the ingredients for taxation are not established and the assessee's claim is not shown to be unreasonable, doubt is resolved in favour of the assessee. The article therefore states that the exemption remained available on the facts found. Case-Laws VAT and Sales Tax Wed, 24 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155536