https://www.taxtmi.com/caselaws?id=359107 Synthetic woven fabric was held classifiable as an exempt textile under item 8(ii) of Part A of the Third Schedule to the Tamil Nadu General Sales Tax Act, because classification turns on common commercial understanding and the goods' actual identity in trade. Woven fabric, as understood in tax law, was treated as textile, and the record, including purchase and sale bills and earlier and later assessments, supported that finding. A departmental clarification on HDPE woven fabric and monofilament tape was found inapplicable. The assessee's exemption claim was upheld and the taxable plastic product entry was rejected. en-us Tue, 13 Feb 2018 00:00:00 +0530 Tue, 24 Apr 2018 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359107 Synthetic woven fabric was held classifiable as an exempt textile under item 8(ii) of Part A of the Third Schedule to the Tamil Nadu General Sales Tax Act, because classification turns on common commercial understanding and the goods' actual identity in trade. Woven fabric, as understood in tax law, was treated as textile, and the record, including purchase and sale bills and earlier and later assessments, supported that finding. A departmental clarification on HDPE woven fabric and monofilament tape was found inapplicable. The assessee's exemption claim was upheld and the taxable plastic product entry was rejected. Case-Laws VAT and Sales Tax Tue, 13 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359107