https://www.taxtmi.com/caselaws?id=186748 An exemption for textiles manufactured on powerlooms applied only to goods that answered that description at the stage for which relief was claimed. Fused collars and shoulder straps made from cotton cloth and buckram were produced by cutting, fusing and finishing, not by manufacture on powerlooms. Although the raw material was cotton fabric, the finished articles were distinct products and did not qualify as cotton fabrics or textiles within the notification. The Allahabad HC therefore held that the exemption was unavailable and the goods remained liable to sales tax. en-us Tue, 25 Sep 1979 00:00:00 +0530 Thu, 29 Sep 2016 09:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186748 An exemption for textiles manufactured on powerlooms applied only to goods that answered that description at the stage for which relief was claimed. Fused collars and shoulder straps made from cotton cloth and buckram were produced by cutting, fusing and finishing, not by manufacture on powerlooms. Although the raw material was cotton fabric, the finished articles were distinct products and did not qualify as cotton fabrics or textiles within the notification. The Allahabad HC therefore held that the exemption was unavailable and the goods remained liable to sales tax. Case-Laws VAT and Sales Tax Tue, 25 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186748