https://www.taxtmi.com/caselaws?id=162007 Canvas cloth made wholly of jute was held to fall outside the exemption for textile canvas because the notification expressly excluded hessian or jute cloth. The court read the canvas entry consistently with that exclusion and relied on the material record, sample, and standard specification showing the goods were jute canvas, a plain-weave cloth made entirely of jute. On that construction, the commodity was treated as jute cloth and jute and hemp goods, and therefore remained taxable rather than exempt. en-us Thu, 09 Mar 2006 00:00:00 +0530 Thu, 19 Jun 2025 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162007 Canvas cloth made wholly of jute was held to fall outside the exemption for textile canvas because the notification expressly excluded hessian or jute cloth. The court read the canvas entry consistently with that exclusion and relied on the material record, sample, and standard specification showing the goods were jute canvas, a plain-weave cloth made entirely of jute. On that construction, the commodity was treated as jute cloth and jute and hemp goods, and therefore remained taxable rather than exempt. Case-Laws VAT / Sales Tax Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162007