https://www.taxtmi.com/caselaws?id=150760 Bed-sheets, bed-spreads, towels and napkins made from cotton cloth by cutting the fabric into lengths and stitching the ends remained cotton fabrics for exemption purposes. The decisive test was whether the processing altered the essential nature and character of the material or created a new product; mere cutting and stitching, without dyeing, printing, embroidery or similar further work, did not do so. As the statutory scheme treated cotton fabrics and allied finished articles as within the relevant entry, the taxing authorities were incorrect to exclude these goods from exemption under the Bengal Sales Tax Rules. en-us Wed, 22 Jan 1975 00:00:00 +0530 Wed, 22 May 2013 13:02:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150760 Bed-sheets, bed-spreads, towels and napkins made from cotton cloth by cutting the fabric into lengths and stitching the ends remained cotton fabrics for exemption purposes. The decisive test was whether the processing altered the essential nature and character of the material or created a new product; mere cutting and stitching, without dyeing, printing, embroidery or similar further work, did not do so. As the statutory scheme treated cotton fabrics and allied finished articles as within the relevant entry, the taxing authorities were incorrect to exclude these goods from exemption under the Bengal Sales Tax Rules. Case-Laws VAT and Sales Tax Wed, 22 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150760