https://www.taxtmi.com/caselaws?id=156657 Laminated HDPE fabrics were treated as synthetic waterproof fabrics covered by the specific exempting clause in the annexure to the sales tax notification. The Court applied the rule that, in a fiscal exemption, a specific exemption prevails over a general exclusion where the goods squarely fit the exempted description, and held that lamination made the fabrics waterproof, so the tax demand was unsustainable. The Court also held that the existence of an appellate remedy did not bar writ jurisdiction because the challenge raised a pure question of law and the writ court could properly entertain it. en-us Wed, 25 Jul 1990 00:00:00 +0530 Mon, 23 Sep 2013 14:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156657 Laminated HDPE fabrics were treated as synthetic waterproof fabrics covered by the specific exempting clause in the annexure to the sales tax notification. The Court applied the rule that, in a fiscal exemption, a specific exemption prevails over a general exclusion where the goods squarely fit the exempted description, and held that lamination made the fabrics waterproof, so the tax demand was unsustainable. The Court also held that the existence of an appellate remedy did not bar writ jurisdiction because the challenge raised a pure question of law and the writ court could properly entertain it. Case-Laws VAT and Sales Tax Wed, 25 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156657