https://www.taxtmi.com/caselaws?id=40784 Rayon tyre cord fabric was treated as a textile fabric for sales tax purposes because commodity entries in fiscal statutes are construed according to trade and commercial understanding, and the material showed that the product fell within the broad expression "all varieties of fabrics" in the relevant tariff entry. The sales tax exemption for rayon fabrics was also not conditional on prior payment of additional excise duty, as the statute then in force imposed no such requirement; the later withdrawal of the unconditional exemption operated only prospectively. The turnover of rayon tyre cord fabric for the relevant assessment years therefore remained exempt and the assessments could not stand. en-us Thu, 08 May 1980 00:00:00 +0530 Sat, 01 Nov 2025 20:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40784 Rayon tyre cord fabric was treated as a textile fabric for sales tax purposes because commodity entries in fiscal statutes are construed according to trade and commercial understanding, and the material showed that the product fell within the broad expression "all varieties of fabrics" in the relevant tariff entry. The sales tax exemption for rayon fabrics was also not conditional on prior payment of additional excise duty, as the statute then in force imposed no such requirement; the later withdrawal of the unconditional exemption operated only prospectively. The turnover of rayon tyre cord fabric for the relevant assessment years therefore remained exempt and the assessments could not stand. Case-Laws VAT / Sales Tax Thu, 08 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40784