https://www.taxtmi.com/caselaws?id=157674 Rubber beltings made from cotton canvas with rubber used only as a binding medium were treated as cotton fabrics because their essential and predominant composition was cotton, not rubber. Goods falling within the declared-goods category under item 19 of the First Schedule to the Central Excises and Salt Act, 1944, and the Central Sales Tax Act, 1956, could be taxed by the State only in the manner and at the point authorised by the State statute. As the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959 contained no requisite entry for such goods, the State lacked authority to levy tax, and the revision failed. en-us Wed, 31 Jul 1991 00:00:00 +0530 Wed, 09 Oct 2013 13:11:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157674 Rubber beltings made from cotton canvas with rubber used only as a binding medium were treated as cotton fabrics because their essential and predominant composition was cotton, not rubber. Goods falling within the declared-goods category under item 19 of the First Schedule to the Central Excises and Salt Act, 1944, and the Central Sales Tax Act, 1956, could be taxed by the State only in the manner and at the point authorised by the State statute. As the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959 contained no requisite entry for such goods, the State lacked authority to levy tax, and the revision failed. Case-Laws VAT and Sales Tax Wed, 31 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157674