https://www.taxtmi.com/caselaws?id=152643 Pierced cocoons were held to fall within entry 38-A of the Fifth Schedule to the Karnataka Sales Tax Act as "raw silk" and were therefore exempt from tax. The Court treated raw silk as silk in a natural or semi-manufactured state capable of use in silk manufacture, and found that pierced cocoons are cocoon shells from which the moth has emerged but remain raw material for producing spun silk. As they were not confined to the separate cocoon entry, the exemption applied and the State's revision petitions failed. en-us Sat, 19 Jul 1980 00:00:00 +0530 Mon, 08 Jul 2013 12:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152643 Pierced cocoons were held to fall within entry 38-A of the Fifth Schedule to the Karnataka Sales Tax Act as "raw silk" and were therefore exempt from tax. The Court treated raw silk as silk in a natural or semi-manufactured state capable of use in silk manufacture, and found that pierced cocoons are cocoon shells from which the moth has emerged but remain raw material for producing spun silk. As they were not confined to the separate cocoon entry, the exemption applied and the State's revision petitions failed. Case-Laws VAT and Sales Tax Sat, 19 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152643