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<h1>Absorbent cotton wool qualifies as surgical dressing under tax law, High Court rules</h1> The High Court of Madras held that the absorbent cotton wool manufactured by the petitioner qualifies as 'surgical dressing' under item 95 of the Tamil ... - The High Court of Madras ruled that absorbent cotton wool produced by the petitioner is classified as 'surgical dressing' under item 95 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. The product does not fall under item 2 of the Second Schedule as it has undergone manufacturing processes. The Court dismissed the tax revision case.