https://www.taxtmi.com/caselaws?id=158239 The expression "cotton fabrics" in item 19 of the First Schedule to the Central Excises and Salt Act, 1944 was treated as wide enough to include all varieties of fabrics manufactured wholly or partly from cotton. The listed examples in the entry were held to be illustrative, not exhaustive. On that basis, niwar and handloom dari, being prepared after weaving cotton fabrics, were not excluded merely because they were not named expressly. They were therefore covered by item 19 as cotton fabrics and attracted entry tax at the applicable rate. en-us Wed, 01 Nov 1995 00:00:00 +0530 Fri, 18 Oct 2013 15:42:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158239 The expression "cotton fabrics" in item 19 of the First Schedule to the Central Excises and Salt Act, 1944 was treated as wide enough to include all varieties of fabrics manufactured wholly or partly from cotton. The listed examples in the entry were held to be illustrative, not exhaustive. On that basis, niwar and handloom dari, being prepared after weaving cotton fabrics, were not excluded merely because they were not named expressly. They were therefore covered by item 19 as cotton fabrics and attracted entry tax at the applicable rate. Case-Laws VAT and Sales Tax Wed, 01 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158239