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M/S JAY AMBEY
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Paritosh Gupta
Res. Counsel
Na

Petitioner / Applicant

M/S JAY AMBEY
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Sep 17, 2020
Order No.

GUJ/GAAR/R/86/2020

Citation

2020(9) TAXREPLY 3753
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ORDER

BRIEF FACTS The applicant M/s. Girish Rathod (Jay Ambey)located Opposite Shri Govind Process, 183-1, Bhagirath Process, Shahwadi-Ranipur, Narol, Ahmedabad382405 are engaged in the manufacture of various textile material including the product under consideration i.e. Fusible interlining fabrics of cotton’ and has been in this business of manufacture of such product since 2011. The applicant has stated that the said product is generally used in the market by the tailors for stitching purpose and for preparing finished articles of clothing and as for the manufacture of the said product, the applicant as also other manufacturers of the said product, coat one side of the cotton fabric material with pulverised plastic powder by dot matrix printing process thereby creating a partial layer of such plastic on the fabric; that the said layer however, does not create an unbroken, uninterrupted or comprehensive plastic layer but only partially covers the fabrics with pulverized plasti....

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