https://www.taxtmi.com/caselaws?id=246790 Entry 53 of the Uttar Pradesh Sales Tax Act exemption notification turned on the factual identity of the commodity. Jute canvas cloth was treated by the fact-finding authorities as jute cloth, which the entry specifically excludes, so the claim for exemption failed and tax was upheld. By contrast, ordinary canvas cloth sold as canvas cloth was expressly included within the entry, and the Tribunal's finding to that effect was not shown to be perverse, so exemption was allowed. The governing principle is that where an exemption entry includes one textile but excludes another, the decisive question is the commodity's actual classification on the evidence. en-us Thu, 20 Feb 2014 00:00:00 +0530 Mon, 21 Apr 2014 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246790 Entry 53 of the Uttar Pradesh Sales Tax Act exemption notification turned on the factual identity of the commodity. Jute canvas cloth was treated by the fact-finding authorities as jute cloth, which the entry specifically excludes, so the claim for exemption failed and tax was upheld. By contrast, ordinary canvas cloth sold as canvas cloth was expressly included within the entry, and the Tribunal's finding to that effect was not shown to be perverse, so exemption was allowed. The governing principle is that where an exemption entry includes one textile but excludes another, the decisive question is the commodity's actual classification on the evidence. Case-Laws VAT and Sales Tax Thu, 20 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246790