https://www.taxtmi.com/caselaws?id=148720 Twisting hand-spun yarn did not create a commercially different commodity, so the exemption for hand-spun yarn under the sales tax notification continued to apply. The court treated twisting as a mechanical post-spinning process that did not alter the essential identity or commercial character of the yarn. As the notification exempted hand-spun yarn as distinct from mill-spun yarn, the mere fact that the yarn had been twisted was not enough to deny exemption. Twisted yarn was therefore regarded as hand-spun yarn for the purpose of the notification, and the exemption remained available to the assessee. en-us Fri, 19 Dec 1969 00:00:00 +0530 Thu, 02 May 2013 15:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148720 Twisting hand-spun yarn did not create a commercially different commodity, so the exemption for hand-spun yarn under the sales tax notification continued to apply. The court treated twisting as a mechanical post-spinning process that did not alter the essential identity or commercial character of the yarn. As the notification exempted hand-spun yarn as distinct from mill-spun yarn, the mere fact that the yarn had been twisted was not enough to deny exemption. Twisted yarn was therefore regarded as hand-spun yarn for the purpose of the notification, and the exemption remained available to the assessee. Case-Laws VAT and Sales Tax Fri, 19 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148720