https://www.taxtmi.com/caselaws?id=237940 Woolen carpet yarn was held to fall within the exemption scheme under the Rajasthan Sales Tax Act, 1994 because the 13 June 1994 notification exempted raw wool used in woolen yarn manufacture, and the later 20 March 1997 notification expressly covered raw wool used in woolen carpet yarn manufacture with retrospective effect from 15 June 1994. Read together and construed in common parlance, the notifications were treated as reflecting a legislative intent to include woolen carpet yarn within the exempted category. The exemption and consequential set-off were therefore upheld, and the revision petitions failed. en-us Thu, 29 Aug 2013 00:00:00 +0530 Fri, 11 Oct 2013 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237940 Woolen carpet yarn was held to fall within the exemption scheme under the Rajasthan Sales Tax Act, 1994 because the 13 June 1994 notification exempted raw wool used in woolen yarn manufacture, and the later 20 March 1997 notification expressly covered raw wool used in woolen carpet yarn manufacture with retrospective effect from 15 June 1994. Read together and construed in common parlance, the notifications were treated as reflecting a legislative intent to include woolen carpet yarn within the exempted category. The exemption and consequential set-off were therefore upheld, and the revision petitions failed. Case-Laws VAT and Sales Tax Thu, 29 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237940