https://www.taxtmi.com/caselaws?id=251428 The court held that aluminium foil does not fall under the category of "sheets" as per the 1975 notification, subjecting it to a higher tax rate. The specific exemption in the 1985 notification for aluminium foil was deemed distinct, affirming that aluminium foil is not covered under the 1975 notification. The court upheld the Tax Board's judgment, dismissing the assessees' revision petitions. en-us Tue, 01 Nov 2011 00:00:00 +0530 Sat, 13 Sep 2014 13:03:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251428 The court held that aluminium foil does not fall under the category of "sheets" as per the 1975 notification, subjecting it to a higher tax rate. The specific exemption in the 1985 notification for aluminium foil was deemed distinct, affirming that aluminium foil is not covered under the 1975 notification. The court upheld the Tax Board's judgment, dismissing the assessees' revision petitions. Case-Laws VAT and Sales Tax Tue, 01 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251428