https://www.taxtmi.com/caselaws?id=153150 Cotton sewing thread was treated as cotton yarn for sales tax classification under the Orissa Sales Tax Act, 1947, because the Court followed its earlier Division Bench view and the clarification referred to in the judgment. On that construction, turnover from sewing thread attracted the special rate applicable to cotton yarn rather than the general rate for goods without a prescribed special rate, so the Revenue's contention for higher taxation failed. en-us Wed, 24 Feb 1982 00:00:00 +0530 Thu, 18 Jul 2013 16:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153150 Cotton sewing thread was treated as cotton yarn for sales tax classification under the Orissa Sales Tax Act, 1947, because the Court followed its earlier Division Bench view and the clarification referred to in the judgment. On that construction, turnover from sewing thread attracted the special rate applicable to cotton yarn rather than the general rate for goods without a prescribed special rate, so the Revenue's contention for higher taxation failed. Case-Laws VAT and Sales Tax Wed, 24 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153150