https://www.taxtmi.com/caselaws?id=334150 Damping cloth was classified as textile on the basis of its ordinary or popular meaning, rather than any technical description, and this attracted exemption under the Tamil Nadu General Sales Tax Act, 1959. Goods made of woven fabric or threads remain textiles in common parlance even if used in an industrial process, so the fact that damping cloth functioned as a component or accessory of an offset machine did not change its character. The clarification treating it as a taxable machinery accessory was therefore inconsistent with the settled classification principle and was quashed. en-us Wed, 08 Jun 2016 00:00:00 +0530 Sat, 05 Nov 2016 06:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334150 Damping cloth was classified as textile on the basis of its ordinary or popular meaning, rather than any technical description, and this attracted exemption under the Tamil Nadu General Sales Tax Act, 1959. Goods made of woven fabric or threads remain textiles in common parlance even if used in an industrial process, so the fact that damping cloth functioned as a component or accessory of an offset machine did not change its character. The clarification treating it as a taxable machinery accessory was therefore inconsistent with the settled classification principle and was quashed. Case-Laws VAT and Sales Tax Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334150