https://www.taxtmi.com/caselaws?id=159623 Imported artificial fur fabric does not qualify for sales-tax exemption where the relevant schedule expressly limits exemption to knitted or crocheted fabrics produced or manufactured in India. It also cannot obtain declared-goods treatment because the applicable Central Sales Tax and excise tariff references concern domestically manufactured, excisable goods, while imported fabric has borne customs duty. Differentiating between locally manufactured and imported goods provides a rational basis for tax classification; consequently, the restriction on exemption and the related schedule entries withstand the equality challenge. en-us Tue, 06 Apr 1999 00:00:00 +0530 Thu, 28 Nov 2013 15:01:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159623 Imported artificial fur fabric does not qualify for sales-tax exemption where the relevant schedule expressly limits exemption to knitted or crocheted fabrics produced or manufactured in India. It also cannot obtain declared-goods treatment because the applicable Central Sales Tax and excise tariff references concern domestically manufactured, excisable goods, while imported fabric has borne customs duty. Differentiating between locally manufactured and imported goods provides a rational basis for tax classification; consequently, the restriction on exemption and the related schedule entries withstand the equality challenge. Case-Laws VAT and Sales Tax Tue, 06 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159623