https://www.taxtmi.com/caselaws?id=156762 Where a sales tax entry adopts a statutory definition by reference, the incorporated definition must be read with its amendments, and cotton fabric does not lose that character merely because it has been dyed, starched and calendered. The processing did not alter the fabric's essential nature, and a different commercial or user description was not decisive. On that basis, bookbinding cloth continued to fall within the cotton fabric entry and was not taxable as a separate residuary commodity. The related notification issue was also answered in favour of the assessee, as the processed fabric qualified for the claimed exemption or concessional treatment. en-us Thu, 21 Mar 1991 00:00:00 +0530 Tue, 24 Sep 2013 15:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156762 Where a sales tax entry adopts a statutory definition by reference, the incorporated definition must be read with its amendments, and cotton fabric does not lose that character merely because it has been dyed, starched and calendered. The processing did not alter the fabric's essential nature, and a different commercial or user description was not decisive. On that basis, bookbinding cloth continued to fall within the cotton fabric entry and was not taxable as a separate residuary commodity. The related notification issue was also answered in favour of the assessee, as the processed fabric qualified for the claimed exemption or concessional treatment. Case-Laws VAT and Sales Tax Thu, 21 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156762