https://www.taxtmi.com/caselaws?id=159683 An exemption notification for specified fabrics applied only where the relevant additional duty was leviable and, for the covered goods, proof of payment was shown. The later notification did not replace that condition for unprocessed tyre cord fabrics or warp sheets; it merely relaxed the proviso for other goods. Because the goods were described by the assessee as unprocessed tyre cord fabric or warp sheets and no additional excise duty was leviable or paid, the claimed exemption was unavailable and the sales remained taxable. On interest, the assessing authority was left free to proceed in accordance with law under section 11B. en-us Thu, 01 Jan 1998 00:00:00 +0530 Fri, 29 Nov 2013 14:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159683 An exemption notification for specified fabrics applied only where the relevant additional duty was leviable and, for the covered goods, proof of payment was shown. The later notification did not replace that condition for unprocessed tyre cord fabrics or warp sheets; it merely relaxed the proviso for other goods. Because the goods were described by the assessee as unprocessed tyre cord fabric or warp sheets and no additional excise duty was leviable or paid, the claimed exemption was unavailable and the sales remained taxable. On interest, the assessing authority was left free to proceed in accordance with law under section 11B. Case-Laws VAT and Sales Tax Thu, 01 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159683