1973 (4) TMI 110 - HC - VAT and Sales Tax

Summary

The High Court of Madras upheld the Tribunal's decision that tarpaulin, as a finished product, does not qualify as a textile exempt from sales tax under the Tamil Nadu General Sales Tax Act. The court ruled that tarpaulin is a distinct commercial product separate from processed canvas cloth, and therefore not eligible for exemption. The petition was dismissed with costs.