https://www.taxtmi.com/caselaws?id=162935 HDPE/PP fabrics were treated as taxable industrial inputs and packing materials because HDPE was expressly listed in the taxable schedule, and the material was found to be mainly used as packing material. That specific statutory inclusion prevailed over the broader claim that the goods were textile fabric under the exempting schedule for "textile fabric including terry towels." External materials and precedents were rejected as unnecessary where the statute itself was unambiguous. The classification was therefore made under the taxable entry, and exemption was denied. en-us Thu, 01 Nov 2007 00:00:00 +0530 Sat, 20 Dec 2014 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162935 HDPE/PP fabrics were treated as taxable industrial inputs and packing materials because HDPE was expressly listed in the taxable schedule, and the material was found to be mainly used as packing material. That specific statutory inclusion prevailed over the broader claim that the goods were textile fabric under the exempting schedule for "textile fabric including terry towels." External materials and precedents were rejected as unnecessary where the statute itself was unambiguous. The classification was therefore made under the taxable entry, and exemption was denied. Case-Laws VAT and Sales Tax Thu, 01 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162935