https://www.taxtmi.com/caselaws?id=165502 A textile machine clearer roller cleaner was treated as a special item used only in textile machinery and not as a general-purpose good, so it fell within the specific textile machinery entry at 4% rather than the general 12% rate. The clarification issued under section 28A was also unsustainable because it gave no reasons and did not address the relevant circumstance that similar textile-industry items had been classified as parts or accessories of textile machinery. On that basis, the clarification was quashed and the product remained taxable as a textile machinery part. en-us Mon, 31 Jan 2011 00:00:00 +0530 Wed, 17 Sep 2014 08:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165502 A textile machine clearer roller cleaner was treated as a special item used only in textile machinery and not as a general-purpose good, so it fell within the specific textile machinery entry at 4% rather than the general 12% rate. The clarification issued under section 28A was also unsustainable because it gave no reasons and did not address the relevant circumstance that similar textile-industry items had been classified as parts or accessories of textile machinery. On that basis, the clarification was quashed and the product remained taxable as a textile machinery part. Case-Laws VAT and Sales Tax Mon, 31 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165502