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    <title>1990 (6) TMI 203 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision that sewing thread falls within the classification of &quot;cotton yarn&quot; for taxation purposes. The Court rejected the State&#039;s argument, relying on precedents from the Madras High Court and other High Courts. It concluded that sewing thread retains its identity as cotton yarn, subject to taxation as declared goods at a single point. The tax revision case was dismissed, with no costs awarded.</description>
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    <pubDate>Mon, 25 Jun 1990 00:00:00 +0530</pubDate>
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      <title>1990 (6) TMI 203 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=156007</link>
      <description>The High Court upheld the Tribunal&#039;s decision that sewing thread falls within the classification of &quot;cotton yarn&quot; for taxation purposes. The Court rejected the State&#039;s argument, relying on precedents from the Madras High Court and other High Courts. It concluded that sewing thread retains its identity as cotton yarn, subject to taxation as declared goods at a single point. The tax revision case was dismissed, with no costs awarded.</description>
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      <pubDate>Mon, 25 Jun 1990 00:00:00 +0530</pubDate>
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