https://www.taxtmi.com/caselaws?id=163829 Tarpaulins were treated as falling within the amended entry 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959, because that entry incorporates the description of cotton fabrics, woollen fabrics, rayon or artificial silk fabrics by reference to the corresponding Central excise tariff classification. On that incorporated meaning, the goods were regarded as answering item 19 of the First Schedule to the Central Excises and Salt Act, 1944. The operative result was that tarpaulins qualified for the schedule exemption and were not liable to tax. en-us Fri, 31 Oct 2008 00:00:00 +0530 Fri, 11 Apr 2014 12:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163829 Tarpaulins were treated as falling within the amended entry 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959, because that entry incorporates the description of cotton fabrics, woollen fabrics, rayon or artificial silk fabrics by reference to the corresponding Central excise tariff classification. On that incorporated meaning, the goods were regarded as answering item 19 of the First Schedule to the Central Excises and Salt Act, 1944. The operative result was that tarpaulins qualified for the schedule exemption and were not liable to tax. Case-Laws VAT and Sales Tax Fri, 31 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163829