https://www.taxtmi.com/caselaws?id=157055 Cotton and cotton waste were treated as distinct commodities in commercial parlance and under the statutory schedule, which separately taxed cotton at the last purchase point and cotton waste at the first sale point. The fact that cotton waste may be used to manufacture low count yarn did not justify classifying it as cotton or inferior cotton. On the facts found by the Tribunal, the assessee had purchased cotton waste, and only the turnover unsupported by material could be sustained. The assessment modification was upheld, and the commodity was held taxable as cotton waste at the first sale point. en-us Wed, 20 Mar 1991 00:00:00 +0530 Sat, 28 Sep 2013 13:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157055 Cotton and cotton waste were treated as distinct commodities in commercial parlance and under the statutory schedule, which separately taxed cotton at the last purchase point and cotton waste at the first sale point. The fact that cotton waste may be used to manufacture low count yarn did not justify classifying it as cotton or inferior cotton. On the facts found by the Tribunal, the assessee had purchased cotton waste, and only the turnover unsupported by material could be sustained. The assessment modification was upheld, and the commodity was held taxable as cotton waste at the first sale point. Case-Laws VAT and Sales Tax Wed, 20 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157055