https://www.taxtmi.com/caselaws?id=213613 Hook and loop tape fasteners (velcro fasteners) were treated as narrow woven fabrics classifiable under heading 58.06, not as articles falling under heading 58.07. On that classification, they qualified for exemption under section 8 of the Tamil Nadu General Sales Tax Act, 1959 read with the relevant Third Schedule entry. The attempt to shift the commodity to an inapplicable or residuary heading was rejected because the tariff description and the material on record supported treatment as narrow woven fabric, and a strained classification cannot defeat a specific exemption entry. The clarification and consequential assessment and appellate orders were set aside, and the matters were remitted for fresh disposal accordingly. en-us Tue, 27 Apr 2010 00:00:00 +0530 Wed, 23 Apr 2014 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213613 Hook and loop tape fasteners (velcro fasteners) were treated as narrow woven fabrics classifiable under heading 58.06, not as articles falling under heading 58.07. On that classification, they qualified for exemption under section 8 of the Tamil Nadu General Sales Tax Act, 1959 read with the relevant Third Schedule entry. The attempt to shift the commodity to an inapplicable or residuary heading was rejected because the tariff description and the material on record supported treatment as narrow woven fabric, and a strained classification cannot defeat a specific exemption entry. The clarification and consequential assessment and appellate orders were set aside, and the matters were remitted for fresh disposal accordingly. Case-Laws VAT and Sales Tax Tue, 27 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213613