Bombay High Court Upholds Exemption for HDPE Cloth as Man-Made Fabric in Sales Tax Reference. HDPE cloth manufactured from HDPE yarn using looms is exempt from sales tax under the Bombay Sales Tax Act, 1959, as it falls within the description of 'cloth' in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1958....
The case involves a sales tax reference under Section 61(1) of the Bombay Sales Tax Act, 1959, made by the Maharashtra Sales Tax Tribunal at the instance of the Commissioner of Sales Tax. The responde...
