https://www.taxtmi.com/caselaws?id=158054 Rexine cloth was treated as falling within the referential expression "cotton fabrics" and therefore as declared goods, so State taxation had to comply with the restrictions under the Central Sales Tax Act and the corresponding State Act. Entry 174 in the Andhra Pradesh General Sales Tax Act could not authorise unrestricted taxation of rexine cloth and had to be read down to the extent required by the declared-goods limits. The levy was not wholly exempt, but it could operate only within the statutory ceiling and single-stage restriction applicable to declared goods. en-us Mon, 26 Dec 1994 00:00:00 +0530 Tue, 15 Oct 2013 17:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158054 Rexine cloth was treated as falling within the referential expression "cotton fabrics" and therefore as declared goods, so State taxation had to comply with the restrictions under the Central Sales Tax Act and the corresponding State Act. Entry 174 in the Andhra Pradesh General Sales Tax Act could not authorise unrestricted taxation of rexine cloth and had to be read down to the extent required by the declared-goods limits. The levy was not wholly exempt, but it could operate only within the statutory ceiling and single-stage restriction applicable to declared goods. Case-Laws VAT and Sales Tax Mon, 26 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158054