https://www.taxtmi.com/caselaws?id=157083 Side strips emerging during manufacture of metallic yarn from polyester film were treated as synthetic yarn for purposes of entry 21 of Schedule II, Part A, to the Gujarat Sales Tax Act, 1969. The provision was read broadly to cover staple fibre, terylene fibre, all other synthetic fibres and synthetic yarns, including waste thereof. Because the strips were sold as yarn of 750 deniers and above and were used for weaving and ornamental purposes, their separate description in sale bills did not prevent classification under the entry. The Tribunal's contrary view was incorrect. en-us Fri, 05 Feb 1993 00:00:00 +0530 Mon, 30 Sep 2013 11:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157083 Side strips emerging during manufacture of metallic yarn from polyester film were treated as synthetic yarn for purposes of entry 21 of Schedule II, Part A, to the Gujarat Sales Tax Act, 1969. The provision was read broadly to cover staple fibre, terylene fibre, all other synthetic fibres and synthetic yarns, including waste thereof. Because the strips were sold as yarn of 750 deniers and above and were used for weaving and ornamental purposes, their separate description in sale bills did not prevent classification under the entry. The Tribunal's contrary view was incorrect. Case-Laws VAT and Sales Tax Fri, 05 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157083