https://www.taxtmi.com/caselaws?id=155856 Carpets manufactured wholly of wool or containing 40 per cent or more by weight of wool were treated as woollen fabrics within the declared-goods entry, because "fabrics" was read broadly to include carpets and no special method of manufacture was required. Such carpets therefore attracted the statutory protection applicable to goods of special importance. The State's amendment to rule 3(28) of the Bengal Sales Tax Rules, 1941 was not invalid, but sales tax on qualifying carpets remained subject to the ceiling under section 15(a) of the Central Sales Tax Act, 1956. Authorities could still examine in each case whether the wool-content test was satisfied. en-us Fri, 06 Mar 1987 00:00:00 +0530 Mon, 09 Sep 2013 15:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155856 Carpets manufactured wholly of wool or containing 40 per cent or more by weight of wool were treated as woollen fabrics within the declared-goods entry, because "fabrics" was read broadly to include carpets and no special method of manufacture was required. Such carpets therefore attracted the statutory protection applicable to goods of special importance. The State's amendment to rule 3(28) of the Bengal Sales Tax Rules, 1941 was not invalid, but sales tax on qualifying carpets remained subject to the ceiling under section 15(a) of the Central Sales Tax Act, 1956. Authorities could still examine in each case whether the wool-content test was satisfied. Case-Laws VAT and Sales Tax Fri, 06 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155856