https://www.taxtmi.com/caselaws?id=153416 Rexine-coated cotton fabric was held not to fall within the textile entry in the Pondicherry General Sales Tax Act because the coating altered the finished article's commercial identity. The Court applied the common parlance test and the earlier approach excluding waterproof and similar coated fabrics from textile entries, and held that the entry must be construed on its own terms rather than by borrowing meanings from other statutes. On the facts, the product had lost its original textile character and became a distinct commercial commodity, so the exemption claim failed. en-us Tue, 29 Mar 1983 00:00:00 +0530 Tue, 23 Jul 2013 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153416 Rexine-coated cotton fabric was held not to fall within the textile entry in the Pondicherry General Sales Tax Act because the coating altered the finished article's commercial identity. The Court applied the common parlance test and the earlier approach excluding waterproof and similar coated fabrics from textile entries, and held that the entry must be construed on its own terms rather than by borrowing meanings from other statutes. On the facts, the product had lost its original textile character and became a distinct commercial commodity, so the exemption claim failed. Case-Laws VAT and Sales Tax Tue, 29 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153416