https://www.taxtmi.com/caselaws?id=149842 Hand dyeing or printing applied after manufacture did not alter the essential identity of mill-made saris, so they remained mill-made cloth within item 35 of the notification and stayed exempt from sales tax. By contrast, durries were treated as carpets under item 40 of the later notification, following the Court's earlier view in State of Orissa v. Modi Stores, and were therefore taxable under the Orissa Sales Tax Act. The references were answered accordingly, with the first issue decided for the assessee and the second against it. en-us Wed, 04 Feb 1970 00:00:00 +0530 Sat, 04 May 2013 12:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149842 Hand dyeing or printing applied after manufacture did not alter the essential identity of mill-made saris, so they remained mill-made cloth within item 35 of the notification and stayed exempt from sales tax. By contrast, durries were treated as carpets under item 40 of the later notification, following the Court's earlier view in State of Orissa v. Modi Stores, and were therefore taxable under the Orissa Sales Tax Act. The references were answered accordingly, with the first issue decided for the assessee and the second against it. Case-Laws VAT and Sales Tax Wed, 04 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149842