https://www.taxtmi.com/caselaws?id=152952 Sarees woven of pure silk but embroidered with zari and meena were treated as retaining their essential character as silk fabrics, because ornamentation did not change the underlying nature of the goods. The assessing and appellate authorities' factual finding that the dealer's goods were pure silk fabrics was accepted as final in reference proceedings, and the contrary precedent was distinguished on its facts. On that basis, the goods were held not to qualify for the claimed sales tax exemption, and the issue was decided against the assessee and in favour of the department. en-us Wed, 04 Feb 1981 00:00:00 +0530 Sat, 13 Jul 2013 13:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152952 Sarees woven of pure silk but embroidered with zari and meena were treated as retaining their essential character as silk fabrics, because ornamentation did not change the underlying nature of the goods. The assessing and appellate authorities' factual finding that the dealer's goods were pure silk fabrics was accepted as final in reference proceedings, and the contrary precedent was distinguished on its facts. On that basis, the goods were held not to qualify for the claimed sales tax exemption, and the issue was decided against the assessee and in favour of the department. Case-Laws VAT and Sales Tax Wed, 04 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152952