https://www.taxtmi.com/caselaws?id=156538 The Rajasthan HC held that a later notification under the Rajasthan Sales Tax Act did not impliedly supersede the earlier Central Sales Tax exemption notification issued under section 8(5), because the two operated in different fields and exemption withdrawal required a fresh exercise of power under the Central Act. It also held that tyre cord fabric fell within the ordinary and commercial meaning of textile fabric, following the Supreme Court's treatment of the product as a textile. The Central notification therefore continued to apply, and the assessee's claim to exemption was upheld. en-us Thu, 23 Jan 1992 00:00:00 +0530 Sat, 21 Sep 2013 14:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156538 The Rajasthan HC held that a later notification under the Rajasthan Sales Tax Act did not impliedly supersede the earlier Central Sales Tax exemption notification issued under section 8(5), because the two operated in different fields and exemption withdrawal required a fresh exercise of power under the Central Act. It also held that tyre cord fabric fell within the ordinary and commercial meaning of textile fabric, following the Supreme Court's treatment of the product as a textile. The Central notification therefore continued to apply, and the assessee's claim to exemption was upheld. Case-Laws VAT and Sales Tax Thu, 23 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156538