https://www.taxtmi.com/caselaws?id=156930 Rexine was treated as falling within the expression "cotton fabrics" for purposes of the Andhra Pradesh General Sales Tax Act exemption. The exemption under section 8 depended on the corresponding central definition in the Additional Duties of Excise Act and the relevant Central Excises schedule, so the scope of the State exemption moved with the central tariff meaning in force at the relevant time. Because rexine came within that meaning and the additional excise duty requirement was satisfied, the goods were protected by section 8 and were also exempt from central sales tax under section 8(2-A) of the Central Sales Tax Act. en-us Mon, 10 Sep 1990 00:00:00 +0530 Thu, 26 Sep 2013 14:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156930 Rexine was treated as falling within the expression "cotton fabrics" for purposes of the Andhra Pradesh General Sales Tax Act exemption. The exemption under section 8 depended on the corresponding central definition in the Additional Duties of Excise Act and the relevant Central Excises schedule, so the scope of the State exemption moved with the central tariff meaning in force at the relevant time. Because rexine came within that meaning and the additional excise duty requirement was satisfied, the goods were protected by section 8 and were also exempt from central sales tax under section 8(2-A) of the Central Sales Tax Act. Case-Laws VAT and Sales Tax Mon, 10 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156930