https://www.taxtmi.com/caselaws?id=159401 The concessional sales tax rate for "rubberised coir products" under G.O. P. No. 303 dated 26.03.1981 was held applicable to rubberised coir mattresses and pillows. The notification used the expression "rubberised coir" without distinguishing between block form and finished products made from that material, and no evidence showed that the goods were predominantly rubber rather than coir. The Revenue's proposed distinction was unsupported by the wording of the notification and could not be accepted at the revision stage, so the tax benefit remained available for the goods in question. en-us Wed, 06 Aug 1997 00:00:00 +0530 Sat, 23 Nov 2013 12:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159401 The concessional sales tax rate for "rubberised coir products" under G.O. P. No. 303 dated 26.03.1981 was held applicable to rubberised coir mattresses and pillows. The notification used the expression "rubberised coir" without distinguishing between block form and finished products made from that material, and no evidence showed that the goods were predominantly rubber rather than coir. The Revenue's proposed distinction was unsupported by the wording of the notification and could not be accepted at the revision stage, so the tax benefit remained available for the goods in question. Case-Laws VAT and Sales Tax Wed, 06 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159401