https://www.taxtmi.com/caselaws?id=151391 Cotton bandings and cotton ropes were examined for classification under the Tamil Nadu General Sales Tax Act. The ordinary commercial meaning of "textiles" was applied, requiring more than mere twisting or grouping of yarn; as articles used for tying or fastening, they were held not to fall within item 4 of the Third Schedule. On the alternative contention, cotton yarn does not cease to be yarn merely because it is twisted into strands, but the decisive question was whether the goods remained commercially the same and attracted a fresh single-point levy. That factual issue was not finally determined and was remitted for fresh consideration. en-us Thu, 11 Mar 1976 00:00:00 +0530 Wed, 05 Jun 2013 14:08:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151391 Cotton bandings and cotton ropes were examined for classification under the Tamil Nadu General Sales Tax Act. The ordinary commercial meaning of "textiles" was applied, requiring more than mere twisting or grouping of yarn; as articles used for tying or fastening, they were held not to fall within item 4 of the Third Schedule. On the alternative contention, cotton yarn does not cease to be yarn merely because it is twisted into strands, but the decisive question was whether the goods remained commercially the same and attracted a fresh single-point levy. That factual issue was not finally determined and was remitted for fresh consideration. Case-Laws VAT and Sales Tax Thu, 11 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151391