https://www.taxtmi.com/caselaws?id=76424 Mill-made handkerchiefs wholly made of cotton and sold without further processing remain exempt cotton textiles under Entries 29 and 30 of Schedule B to the Punjab General Sales Tax Act, 1948. Mere hemming or stitching of their edges does not change their essential character as cotton fabric. Handkerchiefs are not comparable to apparel intended for wear and therefore cannot be classified as readymade garments merely because they are finished by hemming or stitching. The exemption available to cotton textiles consequently continues to apply unless the statute clearly requires a contrary classification. en-us Mon, 19 Jan 2009 00:00:00 +0530 Sat, 12 Apr 2014 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76424 Mill-made handkerchiefs wholly made of cotton and sold without further processing remain exempt cotton textiles under Entries 29 and 30 of Schedule B to the Punjab General Sales Tax Act, 1948. Mere hemming or stitching of their edges does not change their essential character as cotton fabric. Handkerchiefs are not comparable to apparel intended for wear and therefore cannot be classified as readymade garments merely because they are finished by hemming or stitching. The exemption available to cotton textiles consequently continues to apply unless the statute clearly requires a contrary classification. Case-Laws VAT and Sales Tax Mon, 19 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76424