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    <title>1980 (9) TMI 267 - ORISSA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=153405</link>
    <description>The court held that sarees fitted with chumki and embroidery works should be classified as ready-made garments for ladies and not tax-free. The extent of embroidery work on mill-made sarees is crucial in determining their tax classification, with extensive embroidery work potentially transforming the saree into a taxable article of embroidery. The court recommended remitting the matter to the assessing authority for further investigation to ascertain whether the sarees had become new commodities like chumki or embroidered sarees, no longer qualifying as mill-made cloth.</description>
    <language>en-us</language>
    <pubDate>Mon, 15 Sep 1980 00:00:00 +0530</pubDate>
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      <title>1980 (9) TMI 267 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=153405</link>
      <description>The court held that sarees fitted with chumki and embroidery works should be classified as ready-made garments for ladies and not tax-free. The extent of embroidery work on mill-made sarees is crucial in determining their tax classification, with extensive embroidery work potentially transforming the saree into a taxable article of embroidery. The court recommended remitting the matter to the assessing authority for further investigation to ascertain whether the sarees had become new commodities like chumki or embroidered sarees, no longer qualifying as mill-made cloth.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Mon, 15 Sep 1980 00:00:00 +0530</pubDate>
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