https://www.taxtmi.com/caselaws?id=154004 Absorbent cotton wool that had undergone manufacturing processes could not be treated as cotton in its unmanufactured state under item 2 of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959. Because it was marketed as absorbent cotton wool I.P. in packed form for use as surgical dressing, with a label requiring sterilisation before use, it answered the description of "surgical dressing" under item 95 of the First Schedule. The product was therefore correctly classified under item 95 and not under item 2. en-us Wed, 28 Jan 1981 00:00:00 +0530 Fri, 02 Aug 2013 17:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154004 Absorbent cotton wool that had undergone manufacturing processes could not be treated as cotton in its unmanufactured state under item 2 of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959. Because it was marketed as absorbent cotton wool I.P. in packed form for use as surgical dressing, with a label requiring sterilisation before use, it answered the description of "surgical dressing" under item 95 of the First Schedule. The product was therefore correctly classified under item 95 and not under item 2. Case-Laws VAT and Sales Tax Wed, 28 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154004