https://www.taxtmi.com/caselaws?id=156417 Nylon fishing nets were treated as bonded fibre fabrics under entry 100 of the First Schedule to the Kerala General Sales Tax Act, 1963, because nylon is a synthetic fibre and the term "bonded" was read broadly in light of the manufacturing process and the legislative scheme. The specific entry prevailed over the more general description of artificial silk fabrics in the Third Schedule. Nylon fish net twine, however, was held to be commercially distinct from the textile and plastic entries relied on, so it did not fall under either entry 42 or entry 156 and was validly taxed as general goods. en-us Mon, 13 Aug 1990 00:00:00 +0530 Thu, 19 Sep 2013 14:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156417 Nylon fishing nets were treated as bonded fibre fabrics under entry 100 of the First Schedule to the Kerala General Sales Tax Act, 1963, because nylon is a synthetic fibre and the term "bonded" was read broadly in light of the manufacturing process and the legislative scheme. The specific entry prevailed over the more general description of artificial silk fabrics in the Third Schedule. Nylon fish net twine, however, was held to be commercially distinct from the textile and plastic entries relied on, so it did not fall under either entry 42 or entry 156 and was validly taxed as general goods. Case-Laws VAT and Sales Tax Mon, 13 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156417