https://www.taxtmi.com/caselaws?id=160104 The Tribunal held that waterproof cotton canvas cloth is taxable under the Bengal Finance (Sales Tax) Act, 1941, as it does not fall within the definition of "textile fabric" under rule 3(28)(a) of the Bengal Sales Tax Rules, 1941. The assessing authority's decision to tax the product was upheld, but calculation errors in the assessment were acknowledged. The case was remanded to the appellate authority for correction of these errors, with a directive to dispose of the appeal within four months. No costs were awarded. en-us Fri, 25 Sep 1998 00:00:00 +0530 Mon, 09 Dec 2013 17:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160104 The Tribunal held that waterproof cotton canvas cloth is taxable under the Bengal Finance (Sales Tax) Act, 1941, as it does not fall within the definition of "textile fabric" under rule 3(28)(a) of the Bengal Sales Tax Rules, 1941. The assessing authority's decision to tax the product was upheld, but calculation errors in the assessment were acknowledged. The case was remanded to the appellate authority for correction of these errors, with a directive to dispose of the appeal within four months. No costs were awarded. Case-Laws VAT and Sales Tax Fri, 25 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160104