https://www.taxtmi.com/caselaws?id=155924 Cotton yarn containing 10 per cent man-made staple fibre remained "cotton yarn" under entry 10 of the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957 for periods before 1 July 1985. Applying the predominance test, the Court treated the limited non-cotton content as insufficient to change the essential character of the commodity, particularly because the blend was introduced to meet requirements under the Cotton Textiles (Control) Order, 1948. The interpretation also aligned with the statutory treatment of cotton yarn as declared goods. The blended yarn therefore continued to fall within the cotton yarn entry, and the revision cases failed. en-us Thu, 23 Feb 1989 00:00:00 +0530 Tue, 10 Sep 2013 18:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155924 Cotton yarn containing 10 per cent man-made staple fibre remained "cotton yarn" under entry 10 of the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957 for periods before 1 July 1985. Applying the predominance test, the Court treated the limited non-cotton content as insufficient to change the essential character of the commodity, particularly because the blend was introduced to meet requirements under the Cotton Textiles (Control) Order, 1948. The interpretation also aligned with the statutory treatment of cotton yarn as declared goods. The blended yarn therefore continued to fall within the cotton yarn entry, and the revision cases failed. Case-Laws VAT and Sales Tax Thu, 23 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155924