1987 (8) TMI 410

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... General Sales Tax Act (in short, "the Act"). The matter relates to the assessment year 1974-75. The short question is whether PVC cloth (rexine) is cotton fabrics exempted from tax under entry 7, Schedule III of the Act. The Appellate Tribunal *Special leave against this judgment was granted to the petitioner by the Supreme Court on 9th May, 1988 in S.L.P. (Civil) No. 1441 of 1988: See [1988] 69 S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ee (AgroIndustrial Trading Corporation) case [1978] 41 STC 1 and Varma Industrials Limited case [1981] 47 STC 43 (Kar), the Appellate Tribunal was justified in law in holding that PVC cloth (rexine) is cotton fabrics, exempted from tax under entry 7, Schedule III of the Act. 3.. We are of the view that no reconsideration of the earlier decision of this Court is called for. This tax revision case .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X