https://www.taxtmi.com/caselaws?id=68871 Stiff collars made predominantly of cloth, with only negligible plastic or polythene components used for stiffness, were treated as readymade goods made of cloth for the concessional sales tax notification. The essential character remained cloth because the outer and inner layers, and the processed buckram cloth, formed the substantive material, while minor plastic parts did not create a new commodity. Processing also did not alter that classification. The revision-based reassessment was unsustainable because it departed from the earlier concessional treatment without independent material justifying the change. en-us Wed, 31 Dec 1975 00:00:00 +0530 Sat, 02 Apr 2011 11:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68871 Stiff collars made predominantly of cloth, with only negligible plastic or polythene components used for stiffness, were treated as readymade goods made of cloth for the concessional sales tax notification. The essential character remained cloth because the outer and inner layers, and the processed buckram cloth, formed the substantive material, while minor plastic parts did not create a new commodity. Processing also did not alter that classification. The revision-based reassessment was unsustainable because it departed from the earlier concessional treatment without independent material justifying the change. Case-Laws Income Tax Wed, 31 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68871