https://www.taxtmi.com/caselaws?id=163378 Leather cloth, being a cotton-based coated fabric, was treated as textile under the exemption notification because classification turned on its ordinary and popular meaning in trade and among persons familiar with the commodity. The record showed that it was commonly used as cloth for coats, jackets and table covers, and the notification covered textile varieties including cotton fabrics and waterproof cloth. On that basis, the product fell within the textile description and was exempt from tax. The Tribunal's view was sustained and the revisions were dismissed. en-us Tue, 09 Dec 2003 00:00:00 +0530 Tue, 01 Sep 2015 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163378 Leather cloth, being a cotton-based coated fabric, was treated as textile under the exemption notification because classification turned on its ordinary and popular meaning in trade and among persons familiar with the commodity. The record showed that it was commonly used as cloth for coats, jackets and table covers, and the notification covered textile varieties including cotton fabrics and waterproof cloth. On that basis, the product fell within the textile description and was exempt from tax. The Tribunal's view was sustained and the revisions were dismissed. Case-Laws VAT and Sales Tax Tue, 09 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163378