https://www.taxtmi.com/caselaws?id=157965 Where a sales tax exemption entry incorporates a tariff definition by reference, the incorporated definition controls classification and its express exclusions govern the scope of the exemption. Because the statutory definition of man-made fabrics expressly excluded glass fabrics, fibre glass fabrics and fibre glass sleeving (unvarnished) could not be treated as man-made fabrics under entry 12 of Schedule A to the Bombay Sales Tax Act, 1959. They therefore fell outside the exemption and were classifiable under the residuary entry in Schedule C, making them taxable. en-us Wed, 11 Jan 1995 00:00:00 +0530 Mon, 14 Oct 2013 15:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157965 Where a sales tax exemption entry incorporates a tariff definition by reference, the incorporated definition controls classification and its express exclusions govern the scope of the exemption. Because the statutory definition of man-made fabrics expressly excluded glass fabrics, fibre glass fabrics and fibre glass sleeving (unvarnished) could not be treated as man-made fabrics under entry 12 of Schedule A to the Bombay Sales Tax Act, 1959. They therefore fell outside the exemption and were classifiable under the residuary entry in Schedule C, making them taxable. Case-Laws VAT and Sales Tax Wed, 11 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157965