1979 (10) TMI 212

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..... he manufacture and sale of "P.V.C. rexine cloth", and deals in certain other commodities also. 2.. In this writ petition, the proposition notice issued by the Commercial Tax Officer, Bangalore District, III Circle, proposing to include for purposes of assessment under the Karnataka Sales Tax Act and the Central Sales Tax Act, the alleged turnover in regard to the P.V.C. rexine cloth is challenged .....

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..... tion arose was the P.V.C. rexine cloth. This Court held that consequent to the amendment by the Finance Act, 1969, cotton fabrics would include P.V.C. rexine cloth which is manufactured with cloth as base and giving coating or coatings of polyvinyl chloride. The matter was remanded to the authorities for fresh disposal as it had been contended that even prior to the amendment P.V.C. rexine cloth h .....

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..... and includes dhoties, sarees, chadders, bed-sheets, bedspreads, (1) S.T.R.P. Nos. 39 and 40 of 1973 decided on 18th October, 1973 (Karnataka High Court). counterpanes, table-cloths, embroidery in the piece, in strips or in motifs and fabrics impregnated or coated with preparations of cellulose derivatives or of other artificial plastic materials but does not include any such fabric if it contains .....

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