https://www.taxtmi.com/caselaws?id=149766 Worn out and torn old clothing collected for paper manufacture did not lose their character as wearing apparel and did not become "textiles" merely because they were damaged. Since wearing apparel was treated separately from textiles for sales tax exemption purposes, the goods did not fall within the exemption entry and the disputed turnover remained taxable. The court also noted that the alternative contention about the assessee not being the first seller was not examined because it had not been raised below and no material was available on it. en-us Mon, 09 Mar 1970 00:00:00 +0530 Fri, 03 May 2013 12:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149766 Worn out and torn old clothing collected for paper manufacture did not lose their character as wearing apparel and did not become "textiles" merely because they were damaged. Since wearing apparel was treated separately from textiles for sales tax exemption purposes, the goods did not fall within the exemption entry and the disputed turnover remained taxable. The court also noted that the alternative contention about the assessee not being the first seller was not examined because it had not been raised below and no material was available on it. Case-Laws VAT and Sales Tax Mon, 09 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149766