https://www.taxtmi.com/caselaws?id=777766 For classification under the Madhya Pradesh VAT Act, the common parlance understanding and actual use of the product control over its label. Woollen felt supplied for industrial use and employed mainly as a conveyor belt or machinery component in the paper industry was not treated as fabric under the specific schedule entry, because that entry covered textile-like goods ordinarily used as towels, chadars, quilts, bed covers and similar articles. The earlier textile precedent was distinguished as involving a broader statutory entry. The authorities' view was upheld, and the product was classified under the residuary entry as a machinery part. en-us Tue, 12 Aug 2025 00:00:00 +0530 Fri, 05 Sep 2025 08:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777766 For classification under the Madhya Pradesh VAT Act, the common parlance understanding and actual use of the product control over its label. Woollen felt supplied for industrial use and employed mainly as a conveyor belt or machinery component in the paper industry was not treated as fabric under the specific schedule entry, because that entry covered textile-like goods ordinarily used as towels, chadars, quilts, bed covers and similar articles. The earlier textile precedent was distinguished as involving a broader statutory entry. The authorities' view was upheld, and the product was classified under the residuary entry as a machinery part. Case-Laws VAT / Sales Tax Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777766