https://www.taxtmi.com/caselaws?id=152972 Sewing thread was held not to fall within the taxing entry for "cotton yarn" because, in commercial and common parlance, it is a distinct product with a different use, and the possibility of reconversion into yarn is not decisive. The plea of promissory estoppel also failed because there was no pleading or proof that the assessee altered its position in reliance on any governmental representation. The claim that lace cloth and woven lace were exempt cotton fabrics was rejected because the assessee produced no sufficient material to prove their composition and satisfy the burden of establishing exemption. The tax assessment on the disputed turnovers was therefore sustained. en-us Tue, 23 Jun 1981 00:00:00 +0530 Mon, 15 Jul 2013 12:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152972 Sewing thread was held not to fall within the taxing entry for "cotton yarn" because, in commercial and common parlance, it is a distinct product with a different use, and the possibility of reconversion into yarn is not decisive. The plea of promissory estoppel also failed because there was no pleading or proof that the assessee altered its position in reliance on any governmental representation. The claim that lace cloth and woven lace were exempt cotton fabrics was rejected because the assessee produced no sufficient material to prove their composition and satisfy the burden of establishing exemption. The tax assessment on the disputed turnovers was therefore sustained. Case-Laws VAT and Sales Tax Tue, 23 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152972