https://www.taxtmi.com/caselaws?id=152642 Cotton ropes made by twisting yarn are classified by their ordinary commercial identity, not by their raw material alone. Applying the popular or commercial meaning test, the text states that such ropes are not ordinarily regarded as textiles in trade and become commercially distinct once yarn is converted into rope. It further states that, after this change in identity, the goods cannot be treated as cotton yarn for the declared goods entry. The stated result is that cotton ropes do not fall within either entry, so the claim to exemption or single-point taxation fails. en-us Thu, 15 Nov 1979 00:00:00 +0530 Mon, 08 Jul 2013 12:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152642 Cotton ropes made by twisting yarn are classified by their ordinary commercial identity, not by their raw material alone. Applying the popular or commercial meaning test, the text states that such ropes are not ordinarily regarded as textiles in trade and become commercially distinct once yarn is converted into rope. It further states that, after this change in identity, the goods cannot be treated as cotton yarn for the declared goods entry. The stated result is that cotton ropes do not fall within either entry, so the claim to exemption or single-point taxation fails. Case-Laws VAT and Sales Tax Thu, 15 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152642