1979 (10) TMI 212 - HC - VAT and Sales Tax

Summary

The Karnataka High Court quashed a proposition notice issued by the Commercial Tax Officer, stating that the turnover from P.V.C. rexine cloth is not liable to tax under the Karnataka Sales Tax Act and Central Sales Tax Act as it falls under the definition of "cotton fabrics." The Court relied on a previous decision and held that P.V.C. rexine cloth is included in the definition of cotton fabrics, thus excluding it from taxation.