https://www.taxtmi.com/caselaws?id=157409 A State sales tax exemption that adopts a Central enactment by reference changes with amendments to that Central definition, so woollen carpets ceased to qualify for exemption once carpets were excluded from the Central definition of woollen fabrics. A specific taxing entry for pile carpets then prevailed over the general exemption entry and validly brought the goods to tax from 1 April 1984. The levy was also not barred by the Additional Duties of Excise (Goods of Special Importance) Act, 1957 or by sections 14 and 15 of the Central Sales Tax Act, 1956, because those restrictions applied only to goods still within the Central definition. en-us Tue, 22 Feb 1994 00:00:00 +0530 Sat, 05 Oct 2013 13:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157409 A State sales tax exemption that adopts a Central enactment by reference changes with amendments to that Central definition, so woollen carpets ceased to qualify for exemption once carpets were excluded from the Central definition of woollen fabrics. A specific taxing entry for pile carpets then prevailed over the general exemption entry and validly brought the goods to tax from 1 April 1984. The levy was also not barred by the Additional Duties of Excise (Goods of Special Importance) Act, 1957 or by sections 14 and 15 of the Central Sales Tax Act, 1956, because those restrictions applied only to goods still within the Central definition. Case-Laws VAT and Sales Tax Tue, 22 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157409