https://www.taxtmi.com/caselaws?id=187040 Exemption for H.D.P.E. fabrics depended on proof that the goods fell within the specific water-proof fabric category covered by the relevant notification. The exemption entry excluded PVC and H.D.P.E. fabrics generally, while the annexure protected only rubberised or synthetic water-proof fabrics, so the benefit could not be applied without a clear factual finding that the fabrics sold were water-proof. In the absence of such a finding, the grant of exemption was unsustainable and the matter required fresh consideration on that factual basis. en-us Mon, 15 Mar 1999 00:00:00 +0530 Fri, 07 Oct 2016 12:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187040 Exemption for H.D.P.E. fabrics depended on proof that the goods fell within the specific water-proof fabric category covered by the relevant notification. The exemption entry excluded PVC and H.D.P.E. fabrics generally, while the annexure protected only rubberised or synthetic water-proof fabrics, so the benefit could not be applied without a clear factual finding that the fabrics sold were water-proof. In the absence of such a finding, the grant of exemption was unsustainable and the matter required fresh consideration on that factual basis. Case-Laws VAT and Sales Tax Mon, 15 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187040