https://www.taxtmi.com/caselaws?id=166410 An exemption notification excluding H. D. P. E. fabrics from the general textile exemption was held to preserve a specific carve-out for rubberised or synthetic water-proof fabrics in the annexure. Applying the earlier Division Bench view, the Court treated the annexure as an inclusive entry that overrides the broader exclusion where the product answers the specific description. A later single-judge contrary view was treated as per incuriam for not considering the binding authority or the full notification text. Accordingly, water-proof H. D. P. E. fabric falls within the exempt category under the notification. en-us Mon, 16 May 2011 00:00:00 +0530 Tue, 23 Sep 2014 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166410 An exemption notification excluding H. D. P. E. fabrics from the general textile exemption was held to preserve a specific carve-out for rubberised or synthetic water-proof fabrics in the annexure. Applying the earlier Division Bench view, the Court treated the annexure as an inclusive entry that overrides the broader exclusion where the product answers the specific description. A later single-judge contrary view was treated as per incuriam for not considering the binding authority or the full notification text. Accordingly, water-proof H. D. P. E. fabric falls within the exempt category under the notification. Case-Laws VAT and Sales Tax Mon, 16 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166410