1979 (11) TMI 109 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the writ appeal against the order allowing W.P. No. 4049 of 1976, which dealt with whether braided cords and tapes fall within the definition of 'Cotton fabrics.' The court upheld the earlier judgment that braided cords are included in the definition of 'Cotton fabrics' as per the Central Excises and Salt Act. The amendment in the Third Schedule of the Tamil Nadu General Sales Tax Act did not change this interpretation.