https://www.taxtmi.com/caselaws?id=151051 Cotton sewing thread on cops and cones was treated as a distinct commercial commodity from cotton yarn for sales tax exemption purposes. Applying the common parlance and commercial identity tests, the Allahabad HC held that the thread had different uses and a separate market identity, and did not retain the character of yarn merely because it was made by twisting or processing yarn. It further noted that exemption notifications must be strictly construed. On that basis, cotton sewing thread on cops and cones was not covered by the exemption meant for cotton yarn on cops and cones. en-us Mon, 05 Jan 1976 00:00:00 +0530 Mon, 27 May 2013 18:42:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151051 Cotton sewing thread on cops and cones was treated as a distinct commercial commodity from cotton yarn for sales tax exemption purposes. Applying the common parlance and commercial identity tests, the Allahabad HC held that the thread had different uses and a separate market identity, and did not retain the character of yarn merely because it was made by twisting or processing yarn. It further noted that exemption notifications must be strictly construed. On that basis, cotton sewing thread on cops and cones was not covered by the exemption meant for cotton yarn on cops and cones. Case-Laws VAT and Sales Tax Mon, 05 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151051