https://www.taxtmi.com/caselaws?id=159015 The Supreme Court analyzed the classification of cotton tyre cord warp sheet under the Karnataka Sales Tax Act and the interpretation of the expression "subjected to" in a specific schedule entry. The Court upheld the tax authorities' decision, ruling that the tyre cord should be treated as fabric, not yarn, for tax purposes. It emphasized that goods must have actually undergone the duty to qualify for exemption, dismissing the petitioner's arguments based on previous decisions and highlighting the importance of clarity in tax provisions. en-us Wed, 19 Apr 1995 00:00:00 +0530 Wed, 13 Nov 2013 14:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159015 The Supreme Court analyzed the classification of cotton tyre cord warp sheet under the Karnataka Sales Tax Act and the interpretation of the expression "subjected to" in a specific schedule entry. The Court upheld the tax authorities' decision, ruling that the tyre cord should be treated as fabric, not yarn, for tax purposes. It emphasized that goods must have actually undergone the duty to qualify for exemption, dismissing the petitioner's arguments based on previous decisions and highlighting the importance of clarity in tax provisions. Case-Laws VAT and Sales Tax Wed, 19 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159015