Emery Cloth is Cotton Coated Fabric, eligible for Sales Tax Exemption: Andhra Pradesh HC [Read Order]

Andhra Pradesh HC holds that Emery Cloth is cotton coated fabric and is eligible for sales tax exemption
By Kalyani B. Nair - On May 1, 2024 6:30 pm - 2 mins read
Emery Cloth - Cotton Coated Fabric - eligible for Sales Tax Exemption - Andhra Pradesh HC - taxscan

The Andhra Pradesh High Court held that Emery Cloth is cotton coated fabric and is eligible for sales tax exemption. The Appellate Tribunal held that like rexine cloth, tarpaulin is also included in item-174 and stands in the same position as rexine cloth which was held to be completely exempt from tax by the Honā€™ble…

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