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    <title>2015 (10) TMI 1049 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>HDPE/PP woven fabric was treated as falling within Entry 51 of Schedule B of the Haryana Value Added Tax Act, 2003, because an earlier Division Bench had already construed HDPE woven fabric as covered by that entry as artificial silk within the textile category. A contrary clarification treating the goods as unclassified and taxable at the higher rate was found inconsistent with that settled interpretation. The same construction was applied to the present batch of appeals, with the result that HDPE/PP woven fabric remained exempt from tax under Entry 51.</description>
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      <description>HDPE/PP woven fabric was treated as falling within Entry 51 of Schedule B of the Haryana Value Added Tax Act, 2003, because an earlier Division Bench had already construed HDPE woven fabric as covered by that entry as artificial silk within the textile category. A contrary clarification treating the goods as unclassified and taxable at the higher rate was found inconsistent with that settled interpretation. The same construction was applied to the present batch of appeals, with the result that HDPE/PP woven fabric remained exempt from tax under Entry 51.</description>
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