https://www.taxtmi.com/caselaws?id=152112 Dyeing and colouring cotton yarn did not change its essential identity or create a distinct taxable commodity under section 5 read with entry 4(ii) of the Kerala General Sales Tax Act, 1963. The statutory entry continued to cover the goods as cotton yarn, and the process only altered appearance without transformation into another article. On that construction, no separate sales tax was exigible merely because the yarn had been dyed and coloured, and the Tribunal's view in favour of the assessee was upheld. en-us Tue, 21 Mar 1978 00:00:00 +0530 Mon, 24 Jun 2013 17:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152112 Dyeing and colouring cotton yarn did not change its essential identity or create a distinct taxable commodity under section 5 read with entry 4(ii) of the Kerala General Sales Tax Act, 1963. The statutory entry continued to cover the goods as cotton yarn, and the process only altered appearance without transformation into another article. On that construction, no separate sales tax was exigible merely because the yarn had been dyed and coloured, and the Tribunal's view in favour of the assessee was upheld. Case-Laws VAT and Sales Tax Tue, 21 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152112