https://www.taxtmi.com/caselaws?id=149928 Cotton-thread tape made by merely pasting threads together lengthwise, without interlacing or interlocking them in a weaving process, was not "textile" under entry 4 of the Third Schedule to the Madras General Sales Tax Act, 1959. The Court treated weaving as the essential character of textile, while noting that it need not be limited to a traditional loom or exact warp-and-woof pattern; even so, the product had to be fabric-like and produced by a weaving process in substance. Because the tape lacked that character, it did not qualify for exemption under section 8 and the Revenue succeeded. en-us Tue, 08 Dec 1970 00:00:00 +0530 Mon, 06 May 2013 13:10:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149928 Cotton-thread tape made by merely pasting threads together lengthwise, without interlacing or interlocking them in a weaving process, was not "textile" under entry 4 of the Third Schedule to the Madras General Sales Tax Act, 1959. The Court treated weaving as the essential character of textile, while noting that it need not be limited to a traditional loom or exact warp-and-woof pattern; even so, the product had to be fabric-like and produced by a weaving process in substance. Because the tape lacked that character, it did not qualify for exemption under section 8 and the Revenue succeeded. Case-Laws VAT and Sales Tax Tue, 08 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149928