https://www.taxtmi.com/caselaws?id=151595 Cotton rags collected from tailor shops and households were treated as cotton fabrics for exemption purposes because the relevant State entry was read by reference to the statutory definition of cotton fabrics under central excise law. The decisive test was the manufactured character of the goods: cloth made wholly or partly from cotton does not cease to be cotton fabric merely because it is cut, torn, worn out, or sold as rag material for another use. On that basis, pieces of cloth, including chindies and rags, remained exempt cotton fabrics and the disputed turnover was held exempt from tax. en-us Wed, 28 Sep 1977 00:00:00 +0530 Fri, 07 Jun 2013 17:32:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151595 Cotton rags collected from tailor shops and households were treated as cotton fabrics for exemption purposes because the relevant State entry was read by reference to the statutory definition of cotton fabrics under central excise law. The decisive test was the manufactured character of the goods: cloth made wholly or partly from cotton does not cease to be cotton fabric merely because it is cut, torn, worn out, or sold as rag material for another use. On that basis, pieces of cloth, including chindies and rags, remained exempt cotton fabrics and the disputed turnover was held exempt from tax. Case-Laws VAT and Sales Tax Wed, 28 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151595