https://www.taxtmi.com/caselaws?id=160104 Waterproof cotton canvas cloth, after treatment with wax, resin and colour, was treated as a distinct commercial commodity and not as "all varieties of textile fabrics" under rule 3(28)(a) of the Bengal Sales Tax Rules, 1941; the exemption therefore did not apply and tax on its sale was upheld. The material also showed possible mistakes in measurement, the rupee notation before figures, and the stock-sales basis used in computing turnover, so the assessment was remanded for limited reconsideration of those computational issues by the competent appellate authority. 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 Waterproof cotton canvas cloth, after treatment with wax, resin and colour, was treated as a distinct commercial commodity and not as "all varieties of textile fabrics" under rule 3(28)(a) of the Bengal Sales Tax Rules, 1941; the exemption therefore did not apply and tax on its sale was upheld. The material also showed possible mistakes in measurement, the rupee notation before figures, and the stock-sales basis used in computing turnover, so the assessment was remanded for limited reconsideration of those computational issues by the competent appellate authority. Case-Laws VAT and Sales Tax Fri, 25 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160104