https://www.taxtmi.com/caselaws?id=439525 PVC coated cotton fabrics were held not exempt under Entry 53 of the U.P. Trade Tax Act because the State entry expressly excluded PVC fabrics. The SC accepted the High Court's view that the product fell within that exclusion, and held that classification under Chapter 59 of the Central Excise Tariff Act was only of limited relevance where the wording of the tariff heading materially differed from the State entry. On the express language of Entry 53, no basis for exemption survived and the assessee's challenge failed. 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 PVC coated cotton fabrics were held not exempt under Entry 53 of the U.P. Trade Tax Act because the State entry expressly excluded PVC fabrics. The SC accepted the High Court's view that the product fell within that exclusion, and held that classification under Chapter 59 of the Central Excise Tariff Act was only of limited relevance where the wording of the tariff heading materially differed from the State entry. On the express language of Entry 53, no basis for exemption survived and the assessee's challenge failed. Case-Laws VAT and Sales Tax Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439525