https://www.taxtmi.com/caselaws?id=156628 Rubberised cotton hose pipes and rubberised cotton-cum-synthetic fibre hose pipes were treated as cotton fabrics because they were manufactured from cotton fabric and then rubberised. The process of rubberising was recognised as a specified process within the statutory definition of manufacture, and the interpretation applied to item 19 of the Central Excises and Salt Act was extended to these goods. On the facts found, the first product was wholly made from cotton fabric with less than 40% rubber, and the second contained about 70% cotton content, so both fell within cotton fabric for tariff purposes and were exempt under entry 37 of Schedule I to the Gujarat Sales Tax Act, 1969. en-us Fri, 22 Mar 1991 00:00:00 +0530 Mon, 23 Sep 2013 11:42:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156628 Rubberised cotton hose pipes and rubberised cotton-cum-synthetic fibre hose pipes were treated as cotton fabrics because they were manufactured from cotton fabric and then rubberised. The process of rubberising was recognised as a specified process within the statutory definition of manufacture, and the interpretation applied to item 19 of the Central Excises and Salt Act was extended to these goods. On the facts found, the first product was wholly made from cotton fabric with less than 40% rubber, and the second contained about 70% cotton content, so both fell within cotton fabric for tariff purposes and were exempt under entry 37 of Schedule I to the Gujarat Sales Tax Act, 1969. Case-Laws VAT and Sales Tax Fri, 22 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156628