https://www.taxtmi.com/caselaws?id=128981 Zari embroidery on silk cloth constituted a taxable sale of finished goods rather than a works contract because ready-made embroidered pieces were sold and no customer-supplied cloth was established. Textile exemption under the Third Schedule to the Madras General Sales Tax Act, 1959 did not apply: the goods were embroidered articles rather than mere cloth, and used silk rather than cotton. Concessional treatment for zari under the First Schedule also failed because the sale concerned embroidered silk articles, not zari as such. The transaction was therefore taxable as a sale of finished embroidery products. en-us Wed, 26 Aug 1964 00:00:00 +0530 Tue, 16 Apr 2013 09:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128981 Zari embroidery on silk cloth constituted a taxable sale of finished goods rather than a works contract because ready-made embroidered pieces were sold and no customer-supplied cloth was established. Textile exemption under the Third Schedule to the Madras General Sales Tax Act, 1959 did not apply: the goods were embroidered articles rather than mere cloth, and used silk rather than cotton. Concessional treatment for zari under the First Schedule also failed because the sale concerned embroidered silk articles, not zari as such. The transaction was therefore taxable as a sale of finished embroidery products. Case-Laws VAT and Sales Tax Wed, 26 Aug 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128981