https://www.taxtmi.com/caselaws?id=154584 A thin cotton cord made by intertwining, twisting and braiding cotton threads was not treated as cotton fabric, so it did not qualify for exemption on that basis under the Rajasthan Sales Tax Act, 1954. However, the cord retained the identity of cotton yarn despite being twisted, braided, coloured or bundled, and was therefore treated as declared goods under section 14 of the Central Sales Tax Act, 1956. As a result, the applicable State levy could not exceed the rate for declared goods, and the residuary rate was inapplicable. en-us Thu, 21 Nov 1985 00:00:00 +0530 Fri, 23 Aug 2013 17:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154584 A thin cotton cord made by intertwining, twisting and braiding cotton threads was not treated as cotton fabric, so it did not qualify for exemption on that basis under the Rajasthan Sales Tax Act, 1954. However, the cord retained the identity of cotton yarn despite being twisted, braided, coloured or bundled, and was therefore treated as declared goods under section 14 of the Central Sales Tax Act, 1956. As a result, the applicable State levy could not exceed the rate for declared goods, and the residuary rate was inapplicable. Case-Laws VAT and Sales Tax Thu, 21 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154584