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    <title>1964 (8) TMI 53 - MADRAS HIGH COURT</title>
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    <description>Zari embroidery on silk cloth was treated as a sale of finished embroidered goods, not a works contract, because the articles were ready-made and there was no evidence that the customer supplied cloth for embroidery work. The textile exemption failed since the goods were not merely cloth after processing and the material was silk rather than cotton. Relief under the zari entry also failed because the transaction was for embroidered articles made with zari, not for zari as such. The result was taxable treatment of the finished products under the sales tax law.</description>
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    <pubDate>Wed, 26 Aug 1964 00:00:00 +0530</pubDate>
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      <title>1964 (8) TMI 53 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=128981</link>
      <description>Zari embroidery on silk cloth was treated as a sale of finished embroidered goods, not a works contract, because the articles were ready-made and there was no evidence that the customer supplied cloth for embroidery work. The textile exemption failed since the goods were not merely cloth after processing and the material was silk rather than cotton. Relief under the zari entry also failed because the transaction was for embroidered articles made with zari, not for zari as such. The result was taxable treatment of the finished products under the sales tax law.</description>
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      <pubDate>Wed, 26 Aug 1964 00:00:00 +0530</pubDate>
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