https://www.taxtmi.com/caselaws?id=152994 Embroidered cotton sarees fall within the meaning of cotton fabrics under entry 7 of the Third Schedule to the Kerala General Sales Tax Act, 1963. The entry adopts the definition of cotton fabrics under the Central Excises and Salt Act, which covers fabrics wholly or partly made from cotton and expressly includes embroidery in the piece, strips or motifs. The decisive test is whether the saree retains its identity as woven cotton fabric in the popular sense after embroidery, rather than whether embroidery gives it a separate trade classification. Embroidery does not alter that identity; such sarees consequently qualify as cotton fabrics under the entry. en-us Fri, 03 Jul 1981 00:00:00 +0530 Mon, 15 Jul 2013 15:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152994 Embroidered cotton sarees fall within the meaning of cotton fabrics under entry 7 of the Third Schedule to the Kerala General Sales Tax Act, 1963. The entry adopts the definition of cotton fabrics under the Central Excises and Salt Act, which covers fabrics wholly or partly made from cotton and expressly includes embroidery in the piece, strips or motifs. The decisive test is whether the saree retains its identity as woven cotton fabric in the popular sense after embroidery, rather than whether embroidery gives it a separate trade classification. Embroidery does not alter that identity; such sarees consequently qualify as cotton fabrics under the entry. Case-Laws VAT and Sales Tax Fri, 03 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152994