https://www.taxtmi.com/caselaws?id=155536 Mill-made sarees fitted with chumki or embroidery and bed-sheets fitted with jhallar remain exempt where the embellishments do not alter their essential commercial character. Taxability requires clear findings that the added features predominate and bring the goods within a taxable entry. Where the revenue does not conduct a proper enquiry or establish the necessary ingredients of taxation, doubt in construing the taxing entry is resolved in favour of the assessee. Mere embellishment, without proof of a changed commercial identity, does not displace the exemption for mill-made cloth. en-us Wed, 24 Dec 1986 00:00:00 +0530 Thu, 05 Sep 2013 12:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155536 Mill-made sarees fitted with chumki or embroidery and bed-sheets fitted with jhallar remain exempt where the embellishments do not alter their essential commercial character. Taxability requires clear findings that the added features predominate and bring the goods within a taxable entry. Where the revenue does not conduct a proper enquiry or establish the necessary ingredients of taxation, doubt in construing the taxing entry is resolved in favour of the assessee. Mere embellishment, without proof of a changed commercial identity, does not displace the exemption for mill-made cloth. Case-Laws VAT and Sales Tax Wed, 24 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155536