https://www.taxtmi.com/caselaws?id=439525 The Supreme Court upheld the decision of the High Court, ruling that PVC coated cotton fabrics are not exempt from U.P. Trade Tax Act. Despite the appellant's argument based on Central Excise Tariff classification, the Court found that the specific wording of Entry 53 in the U.P. Trade Tax Act determines the tax liability. Emphasizing consistency and clarity in tax assessments, the Court dismissed the appeal, affirming that PVC coated cotton fabrics are subject to taxation under the Act. en-us Wed, 08 Feb 2023 00:00:00 +0530 Fri, 30 Jun 2023 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439525 The Supreme Court upheld the decision of the High Court, ruling that PVC coated cotton fabrics are not exempt from U.P. Trade Tax Act. Despite the appellant's argument based on Central Excise Tariff classification, the Court found that the specific wording of Entry 53 in the U.P. Trade Tax Act determines the tax liability. Emphasizing consistency and clarity in tax assessments, the Court dismissed the appeal, affirming that PVC coated cotton fabrics are subject to taxation under the Act. Case-Laws VAT and Sales Tax Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439525