https://www.taxtmi.com/caselaws?id=163512 Cotton coated fabrics fell within the exemption for textiles, including cotton fabrics of all varieties, under the notification issued under section 4(1) of the U.P. Sales Tax Act, 1948, so they were not liable to sales tax. Earlier judicial interpretation and the statutory understanding of cotton fabrics supported that classification, and the finding that the goods contained less than 40 per cent cotton was not treated as decisive. Import of the goods against form XXXI did not affect taxability, because that form served only as an intimation of import into the State and did not determine whether the goods were taxable. en-us Fri, 30 Apr 2004 00:00:00 +0530 Thu, 03 Apr 2014 16:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163512 Cotton coated fabrics fell within the exemption for textiles, including cotton fabrics of all varieties, under the notification issued under section 4(1) of the U.P. Sales Tax Act, 1948, so they were not liable to sales tax. Earlier judicial interpretation and the statutory understanding of cotton fabrics supported that classification, and the finding that the goods contained less than 40 per cent cotton was not treated as decisive. Import of the goods against form XXXI did not affect taxability, because that form served only as an intimation of import into the State and did not determine whether the goods were taxable. Case-Laws VAT and Sales Tax Fri, 30 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163512