1965 (7) TMI 43 - HC - VAT and Sales Tax

Summary

The Kerala High Court determined that cloth manufactured by powerlooms in a factory qualifies as "mill-made textile" and is exempt from sales tax under section 5A(1)(i) of the General Sales Tax Act, 1125. The court disagreed with the Madras High Court's reasoning that powerloom cloth should not be considered mill cloth. The tax revision case was allowed with no costs.