https://www.taxtmi.com/caselaws?id=159346 Handloom cloth was treated as falling within the exempted category of "khadi" under the relevant entry tax exemption notification because the notification expressly covered cotton and woollen khadi cloth and the record contained a certificate describing the goods as handloom cloth. On that footing, the exemption applied to the goods in question, and entry tax was not leviable. The Board of Revenue's view treating the goods as covered by the exempt class was upheld, and the reference was answered in favour of the assessee. en-us Thu, 28 Aug 1997 00:00:00 +0530 Thu, 21 Nov 2013 12:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159346 Handloom cloth was treated as falling within the exempted category of "khadi" under the relevant entry tax exemption notification because the notification expressly covered cotton and woollen khadi cloth and the record contained a certificate describing the goods as handloom cloth. On that footing, the exemption applied to the goods in question, and entry tax was not leviable. The Board of Revenue's view treating the goods as covered by the exempt class was upheld, and the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 28 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159346