https://www.taxtmi.com/caselaws?id=153468 Collar lining cut from cotton cloth and affixed by pressing or adhesive remains cotton fabric where no distinct commercial commodity emerges. Its preparation for use in making collars does not alter its identity as cotton fabric, so it falls within the exemption for cotton fabrics of all varieties. Reassessment of turnover already considered and exempted cannot rest solely on the assessing authority's subsequent change of opinion; proceedings initiated on that basis lack legal authority. en-us Thu, 08 Sep 1983 00:00:00 +0530 Tue, 23 Jul 2013 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153468 Collar lining cut from cotton cloth and affixed by pressing or adhesive remains cotton fabric where no distinct commercial commodity emerges. Its preparation for use in making collars does not alter its identity as cotton fabric, so it falls within the exemption for cotton fabrics of all varieties. Reassessment of turnover already considered and exempted cannot rest solely on the assessing authority's subsequent change of opinion; proceedings initiated on that basis lack legal authority. Case-Laws VAT and Sales Tax Thu, 08 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153468