https://www.taxtmi.com/caselaws?id=158533 Cotton tyre cord warp sheet and rayon tyre cord warp sheet were treated as textile fabrics for classification under item 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959. The Court accepted the Tribunal's application of the statutory description and the Supreme Court's approach to tyre cord fabrics, holding that the decisive question was whether the goods answered the entry for textile fabrics. On that basis, the goods fell within the exempted category and the Tribunal's classification was left undisturbed. en-us Tue, 14 Mar 1995 00:00:00 +0530 Wed, 30 Oct 2013 16:00:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158533 Cotton tyre cord warp sheet and rayon tyre cord warp sheet were treated as textile fabrics for classification under item 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959. The Court accepted the Tribunal's application of the statutory description and the Supreme Court's approach to tyre cord fabrics, holding that the decisive question was whether the goods answered the entry for textile fabrics. On that basis, the goods fell within the exempted category and the Tribunal's classification was left undisturbed. Case-Laws VAT and Sales Tax Tue, 14 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158533