
Textile Cess: Refining Without Manufacturing: Exempt from Textile Cess on Powerloom and Handloom Fabrics
This civil appeal arose from a challenge to an Allahabad High Court judgment, which had quashed a textile cess demand raised against an independent textile processor (M/s. Premium Suiting Pvt. Ltd.) engaged in bleaching, dyeing, and processing man-made fabrics supplied by powerloom and handloom units on a job-work basis. The







