https://www.taxtmi.com/caselaws?id=162780 The court held that the sale of mill-made and handloom cotton handkerchiefs is not exempt from sales tax under the amended entry 8-A of the Fifth Schedule to the Karnataka Sales Tax Act. The appellant's claim for exemption based on historical practices and circular instructions was rejected. The court determined that handkerchiefs do not fall under the exhaustive list in entry 8-A, as they are classified as "articles of apparel and clothing accessories" under the Central Excise Tariff Act. The appeal was dismissed, and each party was ordered to bear their own costs. 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 court held that the sale of mill-made and handloom cotton handkerchiefs is not exempt from sales tax under the amended entry 8-A of the Fifth Schedule to the Karnataka Sales Tax Act. The appellant's claim for exemption based on historical practices and circular instructions was rejected. The court determined that handkerchiefs do not fall under the exhaustive list in entry 8-A, as they are classified as "articles of apparel and clothing accessories" under the Central Excise Tariff Act. The appeal was dismissed, and each party was ordered to bear their own costs. Case-Laws VAT and Sales Tax Tue, 25 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162780