https://www.taxtmi.com/caselaws?id=162780 The amended exemption for "cloth in lengths" under entry 8-A of the Karnataka Sales Tax Act was tied to the textile descriptions in the incorporated excise tariff, limiting relief to goods falling within the specified fabric headings and not extending to Chapter 62 articles of apparel and clothing accessories. On that basis, cotton handkerchiefs, whether mill-made or handloom, could not claim exemption merely because they were made of cotton. The commentary also notes that reduced-rate treatment under entry 12 of the Fourth Schedule was unavailable because the declared-goods reference covered cotton fabrics in the specified headings, not handkerchiefs. As a result, such handkerchiefs were treated as taxable. en-us Tue, 25 Oct 2005 00:00:00 +0530 Tue, 18 Mar 2014 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162780 The amended exemption for "cloth in lengths" under entry 8-A of the Karnataka Sales Tax Act was tied to the textile descriptions in the incorporated excise tariff, limiting relief to goods falling within the specified fabric headings and not extending to Chapter 62 articles of apparel and clothing accessories. On that basis, cotton handkerchiefs, whether mill-made or handloom, could not claim exemption merely because they were made of cotton. The commentary also notes that reduced-rate treatment under entry 12 of the Fourth Schedule was unavailable because the declared-goods reference covered cotton fabrics in the specified headings, not handkerchiefs. As a result, such handkerchiefs were treated as taxable. Case-Laws VAT and Sales Tax Tue, 25 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162780