https://www.taxtmi.com/caselaws?id=162527 Nylon fishing net fabric was treated as man-made fabric falling within the relevant tariff-based exemption entry in the Third Schedule to the Kerala General Sales Tax Act, so the exemption prevailed despite the goods also appearing in the First Schedule. The Government clarification was not binding, but it was consistent with this reading, and the later specific exemption and the commercial character of the goods supported the view that the levy was not intended. The assessments treating the goods as taxable under the First Schedule therefore could not stand. en-us Tue, 08 Aug 2006 00:00:00 +0530 Sat, 01 Mar 2014 12:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162527 Nylon fishing net fabric was treated as man-made fabric falling within the relevant tariff-based exemption entry in the Third Schedule to the Kerala General Sales Tax Act, so the exemption prevailed despite the goods also appearing in the First Schedule. The Government clarification was not binding, but it was consistent with this reading, and the later specific exemption and the commercial character of the goods supported the view that the levy was not intended. The assessments treating the goods as taxable under the First Schedule therefore could not stand. Case-Laws VAT and Sales Tax Tue, 08 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162527