https://www.taxtmi.com/caselaws?id=128855 Embroidery superimposed after manufacture on cotton pieces took the finished sarees out of the category of mere cotton fabrics, so the specific taxing entry for embroidered sarees applied and the general cotton-fabric exemption did not. The same principle applied to a three-yard embroidered cloth intended for ladies' underwear: it was not a ready-made garment or an article prepared for immediate use, and no specific concessional entry covered it, so the residuary entry applied. The references were answered in favour of the State, with both products treated as taxable under the relevant entries of Schedule E. en-us Mon, 04 Nov 1963 00:00:00 +0530 Fri, 12 Apr 2013 12:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128855 Embroidery superimposed after manufacture on cotton pieces took the finished sarees out of the category of mere cotton fabrics, so the specific taxing entry for embroidered sarees applied and the general cotton-fabric exemption did not. The same principle applied to a three-yard embroidered cloth intended for ladies' underwear: it was not a ready-made garment or an article prepared for immediate use, and no specific concessional entry covered it, so the residuary entry applied. The references were answered in favour of the State, with both products treated as taxable under the relevant entries of Schedule E. Case-Laws VAT and Sales Tax Mon, 04 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128855