https://www.taxtmi.com/caselaws?id=154568 Cutting and stitching umbrella cloth into umbrella covers was treated as manufacture of a commercially distinct article with a separate identity and specific utility. Because the processed product could no longer be used as ordinary cloth and was marketable only as an umbrella cover, it did not retain the character of textile fabrics or the related exemption. On that basis, the turnover from such goods was liable to tax, and reassessment of escaped turnover under section 12 of the Rajasthan Sales Tax Act, 1954 was held to be properly invoked. The taxability of umbrella covers as a different commercial commodity was therefore upheld. en-us Mon, 09 Apr 1984 00:00:00 +0530 Fri, 23 Aug 2013 16:50:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154568 Cutting and stitching umbrella cloth into umbrella covers was treated as manufacture of a commercially distinct article with a separate identity and specific utility. Because the processed product could no longer be used as ordinary cloth and was marketable only as an umbrella cover, it did not retain the character of textile fabrics or the related exemption. On that basis, the turnover from such goods was liable to tax, and reassessment of escaped turnover under section 12 of the Rajasthan Sales Tax Act, 1954 was held to be properly invoked. The taxability of umbrella covers as a different commercial commodity was therefore upheld. Case-Laws VAT and Sales Tax Mon, 09 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154568