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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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1965 (7) TMI 43

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....this tax revision case is whether the cloth manufactured by the aid of powerlooms is exempted from sales tax in view of section 5A(1)(i) of the General Sales Tax Act, 1125. The relevant part of the section is in these terms: "5A. Exemption of tax on the sale of mill-made textiles (other than pure silk), tobacco and sugar: (1) The sale by any dealer of- (i) mill-made textile, other than pure ....

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....oused in a factory it will come within the term "mill-made textile ". However the question does not specifically arise here in view of the fact that the cloth with which we are concerned was manufactured in a machine housed in a factory. Regarding this we feel no doubt that it is "millmade textile". 4.. Our attention has been invited to the decision of the Madras High Court in Sri Dhandapani Po....

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