https://www.taxtmi.com/caselaws?id=150706 Finished tarpaulin sold as a distinct commercial product is not treated as textile under item 4 of Schedule III because processed canvas cloth, after cutting, stitching the edges and fixing eyelets, loses the character and properties of cloth. The court noted that although the base material may be textile, the finished tarpaulin is a different commodity from processed canvas cloth. As a result, it does not qualify for exemption under section 8 of the Tamil Nadu General Sales Tax Act, 1959, and remains liable to sales tax. en-us Tue, 10 Apr 1973 00:00:00 +0530 Tue, 21 May 2013 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150706 Finished tarpaulin sold as a distinct commercial product is not treated as textile under item 4 of Schedule III because processed canvas cloth, after cutting, stitching the edges and fixing eyelets, loses the character and properties of cloth. The court noted that although the base material may be textile, the finished tarpaulin is a different commodity from processed canvas cloth. As a result, it does not qualify for exemption under section 8 of the Tamil Nadu General Sales Tax Act, 1959, and remains liable to sales tax. Case-Laws VAT and Sales Tax Tue, 10 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150706