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2018 (4) TMI 1218 - HC - VAT and Sales TaxRevision of assessment order - levy of additional sales tax - synthetic woven fabric - the turnover was assessed treating the synthetic woven fabric as plastic product - assessee claimed that the goods sold by the respondent-assessee are synthetic woven fabric and hence, they are eligible for exemption - whether assessee is liable to tax exemption or not? - Held that: - Tax exempted goods, listed in Schedule III of Tamil Nadu General Sales Tax Act, 1959, include tobacco, sugar, cotton and woolen fabrics, handloom cloth and few other commodities. Besides, conditional exemption, effected through special notifications, is also accorded to the sale/purchase of a number of goods by certain persons or institutions. In M/s. A. R. Plastic Pvt. Ltd., Gurgaon v. State of Haryana [2015 (10) TMI 210 - PUNJAB & HARYANA HIGH COURT], the Punjab and Haryana High Court, while considering the question, as to whether in the facts and circumstances of the present case, HDPE/PP Woven Fabric is Artificial silk and therefore falls within the ambit of Entry 51 of Schedule B of Haryana VAT Act, 2003, held that HDPE woven fabric falls within entry 51 of Schedule B of Haryana VAT Act, 2003 and is exempted from payment of tax. Both the appellate authority and the Tribunal have analyzed the facts to arrive at a conclusion in favor of the assessee. In fact, the Assessing Officer himself has allowed exemption, on sale of goods in question in the previous years and subsequently also, which the Tribunal has taken note of - The Tribunal has rightly held that the sale of synthetic woven fabric, would fall under item 8(ii) of Part A of Third Schedule and eligible for exemption. Tax case revision dismissed - decided against Revenue.
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