https://www.taxtmi.com/caselaws?id=151310 Collar stiffening material was not treated as a textile exempt under item 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act because the processing altered the cloth beyond a mere textile article. However, it was held to remain a cotton fabric within section 14(iia) of the Central Sales Tax Act read with item 19 of the First Schedule to the Central Excises and Salt Act, since it was manufactured from cotton and did not lose that character merely because it was adapted for specialised use. The assessee succeeded on the central sales tax issue, and the matter was remitted for fresh consideration of the tax consequence. en-us Tue, 12 Apr 1977 00:00:00 +0530 Mon, 03 Jun 2013 18:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151310 Collar stiffening material was not treated as a textile exempt under item 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act because the processing altered the cloth beyond a mere textile article. However, it was held to remain a cotton fabric within section 14(iia) of the Central Sales Tax Act read with item 19 of the First Schedule to the Central Excises and Salt Act, since it was manufactured from cotton and did not lose that character merely because it was adapted for specialised use. The assessee succeeded on the central sales tax issue, and the matter was remitted for fresh consideration of the tax consequence. Case-Laws VAT and Sales Tax Tue, 12 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151310