https://www.taxtmi.com/caselaws?id=159536 The Court upheld the Tribunal's decision, dismissing the tax revision cases. The petitioners were found ineligible for concessional rates under notifications as their goods did not meet the specific requirements outlined in the notifications. The Court emphasized the significance of legislative intent through subsequent amendments and clarified that the exemption for handwoven quilt beds and pillows was effective only from the date of the amendment in 1963, which did not apply to the petitioners' products. en-us Mon, 16 Sep 1991 00:00:00 +0530 Wed, 27 Nov 2013 11:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159536 The Court upheld the Tribunal's decision, dismissing the tax revision cases. The petitioners were found ineligible for concessional rates under notifications as their goods did not meet the specific requirements outlined in the notifications. The Court emphasized the significance of legislative intent through subsequent amendments and clarified that the exemption for handwoven quilt beds and pillows was effective only from the date of the amendment in 1963, which did not apply to the petitioners' products. Case-Laws VAT and Sales Tax Mon, 16 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159536