https://www.taxtmi.com/caselaws?id=127451 Processed book-binding cloth remained within entry 11 of Schedule B to the Bombay Sales Tax Act, 1953 because the entry classified medium cloth by the count of warp yarn, and the subsequent bleaching, dyeing, starching and calendering did not alter that decisive feature. Although processing made the cloth stiffer, less porous and more moisture-resistant, its essential physical attributes continued unchanged and it remained cloth of the same class for section 27(d). The Collector's contrary view was rejected, and relief was granted by restoring the Assistant Collector's order. en-us Mon, 25 Jul 1955 00:00:00 +0530 Sat, 09 Mar 2013 12:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127451 Processed book-binding cloth remained within entry 11 of Schedule B to the Bombay Sales Tax Act, 1953 because the entry classified medium cloth by the count of warp yarn, and the subsequent bleaching, dyeing, starching and calendering did not alter that decisive feature. Although processing made the cloth stiffer, less porous and more moisture-resistant, its essential physical attributes continued unchanged and it remained cloth of the same class for section 27(d). The Collector's contrary view was rejected, and relief was granted by restoring the Assistant Collector's order. Case-Laws VAT and Sales Tax Mon, 25 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127451