https://www.taxtmi.com/caselaws?id=151043 A by-product consisting of short fibres separated during processing of cotton seeds was held to be cotton waste for sales tax purposes because it answered that commercial and functional description, even though it could later be used as raw material for rayon manufacture. Its possible further industrial use did not convert it into a distinct commodity liable to tax as general goods under the Andhra Pradesh General Sales Tax Act. The assessment on the footing that it was general goods could not stand. en-us Fri, 06 Feb 1976 00:00:00 +0530 Mon, 27 May 2013 18:06:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151043 A by-product consisting of short fibres separated during processing of cotton seeds was held to be cotton waste for sales tax purposes because it answered that commercial and functional description, even though it could later be used as raw material for rayon manufacture. Its possible further industrial use did not convert it into a distinct commodity liable to tax as general goods under the Andhra Pradesh General Sales Tax Act. The assessment on the footing that it was general goods could not stand. Case-Laws VAT and Sales Tax Fri, 06 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151043