https://www.taxtmi.com/caselaws?id=42355 The exemption entry in the Kerala General Sales Tax Act was linked to the definition of "cotton fabrics" in the Central Excises and Salt Act, and the Court applied the distinction between mere reference and incorporation by reference. It held that, where the taxing enactments were supplemental and coordinated, later amendments to the parent excise definition could be read into the sales tax provision if a static reading would make the later Act unworkable or ineffective. The broadened excise meaning of "cotton fabrics" therefore governed the exemption entry, and the refund claim had to be reconsidered on that basis. en-us Wed, 10 Aug 1977 00:00:00 +0530 Sat, 14 Jan 2012 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42355 The exemption entry in the Kerala General Sales Tax Act was linked to the definition of "cotton fabrics" in the Central Excises and Salt Act, and the Court applied the distinction between mere reference and incorporation by reference. It held that, where the taxing enactments were supplemental and coordinated, later amendments to the parent excise definition could be read into the sales tax provision if a static reading would make the later Act unworkable or ineffective. The broadened excise meaning of "cotton fabrics" therefore governed the exemption entry, and the refund claim had to be reconsidered on that basis. Case-Laws VAT and Sales Tax Wed, 10 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42355