https://www.taxtmi.com/caselaws?id=104049 Cotton and hair beltings containing more than 40% cotton were held to fall within the statutory definition of cotton fabrics incorporated into item 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959. Their use in machinery did not alter their character into machinery parts or accessories, because entry 81 applied to machinery and its components, not to fabric that remained fabric in substance. The goods were therefore correctly classified as cotton fabrics and not taxed under the machinery-entry classification. en-us Thu, 08 Feb 1996 00:00:00 +0530 Wed, 04 Sep 2013 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104049 Cotton and hair beltings containing more than 40% cotton were held to fall within the statutory definition of cotton fabrics incorporated into item 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959. Their use in machinery did not alter their character into machinery parts or accessories, because entry 81 applied to machinery and its components, not to fabric that remained fabric in substance. The goods were therefore correctly classified as cotton fabrics and not taxed under the machinery-entry classification. Case-Laws Central Excise Thu, 08 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104049