1976 (9) TMI 163 - HC - VAT and Sales Tax

Summary

The High Court of Madras considered whether bookbinding cloth falls under the definition of textiles in the Tamil Nadu General Sales Tax Act. The Sales Tax Appellate Tribunal ruled in favor of the assessee, stating that bookbinding cloth qualifies as textiles. The court rejected the government's argument that bookbinding cloth should not be considered textile based on a previous case involving P.V.C. cloth. The court upheld the Tribunal's decision, dismissing the tax revision case with no costs.