https://www.taxtmi.com/caselaws?id=162195 Bedsheets, bedspreads, terry towels and napkins were held not to fall within the sales tax exemption for textiles under entry 3 of the Fifth Schedule to the Karnataka Sales Tax Act, 1957, because that exemption was limited to textiles described in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. Although the goods were textile products, they were more specifically classifiable as bed linen, table linen and toilet linen under Heading 63.02 of the Central Excise Tariff Act, 1985, and that heading was not covered by the First Schedule. They therefore fell within the taxable residuary entry 7A of Part T of the Second Schedule, and the revisional authority's view was upheld. en-us Mon, 22 Mar 2004 00:00:00 +0530 Thu, 20 Feb 2014 16:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162195 Bedsheets, bedspreads, terry towels and napkins were held not to fall within the sales tax exemption for textiles under entry 3 of the Fifth Schedule to the Karnataka Sales Tax Act, 1957, because that exemption was limited to textiles described in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. Although the goods were textile products, they were more specifically classifiable as bed linen, table linen and toilet linen under Heading 63.02 of the Central Excise Tariff Act, 1985, and that heading was not covered by the First Schedule. They therefore fell within the taxable residuary entry 7A of Part T of the Second Schedule, and the revisional authority's view was upheld. Case-Laws VAT and Sales Tax Mon, 22 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162195