https://www.taxtmi.com/caselaws?id=150650 Art silk saris to which zalars were attached after manufacture were treated as embroidered or decorated saris, not as the original exempt fabric. The Gujarat HC noted that entry 41 of Schedule A to the Bombay Sales Tax Act, 1959 covered rayon or artificial silk fabrics as such, but a later independent process that altered the finished article removed it from the exempt class under section 5(1). For the same reason, the goods did not satisfy the definition of art silk fabrics under section 14(7) of the Central Sales Tax Act, 1956. The reference was answered against the assessee and the turnover remained taxable. en-us Thu, 28 Jun 1973 00:00:00 +0530 Mon, 20 May 2013 17:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150650 Art silk saris to which zalars were attached after manufacture were treated as embroidered or decorated saris, not as the original exempt fabric. The Gujarat HC noted that entry 41 of Schedule A to the Bombay Sales Tax Act, 1959 covered rayon or artificial silk fabrics as such, but a later independent process that altered the finished article removed it from the exempt class under section 5(1). For the same reason, the goods did not satisfy the definition of art silk fabrics under section 14(7) of the Central Sales Tax Act, 1956. The reference was answered against the assessee and the turnover remained taxable. Case-Laws VAT and Sales Tax Thu, 28 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150650