https://www.taxtmi.com/caselaws?id=188939 H.D.P.E. woven fabrics were treated as declared goods because they answered the description of rayon or artificial silk fabrics under Item 22 of the Central Excise Tariff, which serves as the reference point for Section 14(vii) of the Central Sales Tax Act, 1956. As declared goods, their taxation under the U.P. Sales Tax Act remained subject to Section 15 of the Central Sales Tax Act, 1956, so the turnover could not be subjected to the higher rate applicable to unclassified goods under clause (e) of Section 3-A(1). The goods were therefore assessable under clause (a) of Section 3-A(1). en-us Tue, 17 Nov 1987 00:00:00 +0530 Wed, 21 Dec 2016 14:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188939 H.D.P.E. woven fabrics were treated as declared goods because they answered the description of rayon or artificial silk fabrics under Item 22 of the Central Excise Tariff, which serves as the reference point for Section 14(vii) of the Central Sales Tax Act, 1956. As declared goods, their taxation under the U.P. Sales Tax Act remained subject to Section 15 of the Central Sales Tax Act, 1956, so the turnover could not be subjected to the higher rate applicable to unclassified goods under clause (e) of Section 3-A(1). The goods were therefore assessable under clause (a) of Section 3-A(1). Case-Laws VAT and Sales Tax Tue, 17 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188939