https://www.taxtmi.com/caselaws?id=159093 A State sales tax entry that expressly adopts the Central Excise definition of "cotton fabrics" must be applied by reference to that incorporated definition, not by a broader common parlance test. Tarpaulin made from processed cotton canvas, though cut, stitched at the edges and fitted with eyelets, retained its essential character as cotton fabric and fell within the substituted entry 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959. The classification therefore attracted the statutory exemption, and earlier decisions on the unamended reference to "textiles" did not control the amended entry. en-us Wed, 10 Sep 1997 00:00:00 +0530 Fri, 15 Nov 2013 15:22:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159093 A State sales tax entry that expressly adopts the Central Excise definition of "cotton fabrics" must be applied by reference to that incorporated definition, not by a broader common parlance test. Tarpaulin made from processed cotton canvas, though cut, stitched at the edges and fitted with eyelets, retained its essential character as cotton fabric and fell within the substituted entry 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959. The classification therefore attracted the statutory exemption, and earlier decisions on the unamended reference to "textiles" did not control the amended entry. Case-Laws VAT and Sales Tax Wed, 10 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159093