https://www.taxtmi.com/caselaws?id=155838 A coated fabric that fell within the statutory definition of rayon or artificial silk fabrics was classified under item 5 of the Fourth Schedule and treated as exempt from tax. The Court applied the definition adopted from the Additional Duties of Excise (Goods of Special Importance) Act, 1957, which includes fabrics impregnated, coated or laminated with cellulose derivatives or other artificial plastic materials. Because the product was found to be a fabric coated with artificial plastic material, it did not fall under the general taxable entry for plastic articles in item 113. en-us Thu, 23 Jun 1988 00:00:00 +0530 Mon, 09 Sep 2013 14:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155838 A coated fabric that fell within the statutory definition of rayon or artificial silk fabrics was classified under item 5 of the Fourth Schedule and treated as exempt from tax. The Court applied the definition adopted from the Additional Duties of Excise (Goods of Special Importance) Act, 1957, which includes fabrics impregnated, coated or laminated with cellulose derivatives or other artificial plastic materials. Because the product was found to be a fabric coated with artificial plastic material, it did not fall under the general taxable entry for plastic articles in item 113. Case-Laws VAT and Sales Tax Thu, 23 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155838