https://www.taxtmi.com/caselaws?id=332822 Coated fabric, commonly known as leather cloth or rexin, was treated as textile for Entry 51 of Schedule B to the Haryana Value Added Tax Act because coating or lamination did not alter the essential textile character of the base fabric. The Court also construed Entry 54 by its punctuation and structure, holding that the condition requiring levy of additional excise duty in lieu of sales tax applied only to the latter segment of the entry and could not be extended to the earlier part covering leather cloth and imitation leather cloth. The assessee was thus entitled to the exemption-related benefit. en-us Wed, 07 Sep 2016 00:00:00 +0530 Thu, 30 Mar 2017 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332822 Coated fabric, commonly known as leather cloth or rexin, was treated as textile for Entry 51 of Schedule B to the Haryana Value Added Tax Act because coating or lamination did not alter the essential textile character of the base fabric. The Court also construed Entry 54 by its punctuation and structure, holding that the condition requiring levy of additional excise duty in lieu of sales tax applied only to the latter segment of the entry and could not be extended to the earlier part covering leather cloth and imitation leather cloth. The assessee was thus entitled to the exemption-related benefit. Case-Laws VAT and Sales Tax Wed, 07 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332822