https://www.taxtmi.com/caselaws?id=153309 Mill-made handkerchiefs qualify as exempt cotton fabrics where the statutory definition of fabric is broad enough to include articles woven to size or cut from larger textile. The decisive criterion is whether the product is recognised in trade as a distinct, marketable commercial commodity. Handkerchiefs satisfying that commercial identity test fall within the sales-tax exemption applicable to cotton fabrics under the Tamil Nadu General Sales Tax Act, 1959. en-us Thu, 23 Jul 1981 00:00:00 +0530 Mon, 22 Jul 2013 14:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153309 Mill-made handkerchiefs qualify as exempt cotton fabrics where the statutory definition of fabric is broad enough to include articles woven to size or cut from larger textile. The decisive criterion is whether the product is recognised in trade as a distinct, marketable commercial commodity. Handkerchiefs satisfying that commercial identity test fall within the sales-tax exemption applicable to cotton fabrics under the Tamil Nadu General Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Thu, 23 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153309