https://www.taxtmi.com/caselaws?id=156714 Tarpaulin made from waterproof cloth with a cotton base falls within "cotton fabrics" for exemption under the Andhra Pradesh General Sales Tax Act where the relevant schedule adopts the inclusive definition used in central excise law. That definition covers cotton-based fabrics, including fabrics impregnated, coated or laminated with specified materials. Cutting canvas to size, stitching its ends and fitting eyelets do not change its essential character as cotton fabric. Common-parlance or user-based interpretations under differently worded entries do not govern where the sales tax entry incorporates a statutory definition from another enactment. The tarpaulin is therefore exempt from tax. en-us Thu, 13 Feb 1992 00:00:00 +0530 Mon, 23 Sep 2013 18:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156714 Tarpaulin made from waterproof cloth with a cotton base falls within "cotton fabrics" for exemption under the Andhra Pradesh General Sales Tax Act where the relevant schedule adopts the inclusive definition used in central excise law. That definition covers cotton-based fabrics, including fabrics impregnated, coated or laminated with specified materials. Cutting canvas to size, stitching its ends and fitting eyelets do not change its essential character as cotton fabric. Common-parlance or user-based interpretations under differently worded entries do not govern where the sales tax entry incorporates a statutory definition from another enactment. The tarpaulin is therefore exempt from tax. Case-Laws VAT and Sales Tax Thu, 13 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156714