Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (1) TMI 465 - HC - VAT and Sales TaxWest Bengal Sales Tax Act, 1994 - West Bengal Finance (Sales Tax) Act, 1941 - Classification - Synthetic Wire Fabric - Whether the synthetic wire fabric can be treated to be textile fabrics of all varieties mentioned in Serial No. 81 - The petitioner is a manufacturer of Synthetic Wire Fabric industries it is woven fabric of nylon polyester monofilament yarn - Held that:- The textile is a general term whereas cloth is the species namely products thereof. In this case this characteristics and attributes are satisfied. Tribunal has not found that it is not a pliable. It is recorded that it is pliable but not lustrous like a silk. Artificial silk is one of the items of the textile fabrics in case if it is claimed exclusively as an artificial silk then obviously the element lustrous may be a relevant but we have already held it is textile items. Petitioner’s product as being an item as mentioned in Entry 81 - In favour of assessee
|