Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be fully migrated on 31-July-2025 at 23:59:59
After this date, all services will be available exclusively on our new platform.
If you encounter any issues or problems while using the new portal,
please let us know
via our feedback form
, with specific details, so we can address them promptly.
Home
1959 (10) TMI 24 - HC - VAT and Sales Tax
The petitioner-firm claimed exemption from sales tax on sales of ready-made clothes, based on a Government order exempting textiles. The court rejected the claim, stating that finished products made of cloth do not fall under textiles. The court distinguished this case from a previous case regarding the transformation of goods for export. The petition was dismissed with costs.
|