https://www.taxtmi.com/caselaws?id=153410 The Andhra Pradesh High Court held that "buckram collars" qualify as "cotton fabrics" falling under entry 5 of the Fourth Schedule to the Andhra Pradesh General Sales Tax Act. The court determined that buckram collars, despite being stiffened, retain their classification as cotton fabrics and do not transform into a garment until stitched into a different product. The court emphasized the need to consider the specific legal definitions under the Central Excises and Salt Act, ruling in favor of categorizing buckram collars as cotton fabrics and allowing the tax revision cases. en-us Wed, 29 Dec 1982 00:00:00 +0530 Tue, 23 Jul 2013 14:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153410 The Andhra Pradesh High Court held that "buckram collars" qualify as "cotton fabrics" falling under entry 5 of the Fourth Schedule to the Andhra Pradesh General Sales Tax Act. The court determined that buckram collars, despite being stiffened, retain their classification as cotton fabrics and do not transform into a garment until stitched into a different product. The court emphasized the need to consider the specific legal definitions under the Central Excises and Salt Act, ruling in favor of categorizing buckram collars as cotton fabrics and allowing the tax revision cases. Case-Laws VAT and Sales Tax Wed, 29 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153410