https://www.taxtmi.com/caselaws?id=157248 Fiscal classification under the Tamil Nadu General Sales Tax Act depends on the commercial identity of the goods in ordinary trade parlance, not their scientific composition. Nylon twine, including fishnet twine made by twisting yarn for a distinct and irreversible end-use, is commercially separate from nylon yarn or artificial silk yarn. The court distinguished authorities on cotton and woollen yarn, where twisting did not destroy the identity of yarn, and held that the specific entry for artificial silk yarn could not be extended by implication to nylon twine. The commodity was therefore treated as a multi-point item under section 3(1). en-us Mon, 28 Oct 1991 00:00:00 +0530 Thu, 03 Oct 2013 14:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157248 Fiscal classification under the Tamil Nadu General Sales Tax Act depends on the commercial identity of the goods in ordinary trade parlance, not their scientific composition. Nylon twine, including fishnet twine made by twisting yarn for a distinct and irreversible end-use, is commercially separate from nylon yarn or artificial silk yarn. The court distinguished authorities on cotton and woollen yarn, where twisting did not destroy the identity of yarn, and held that the specific entry for artificial silk yarn could not be extended by implication to nylon twine. The commodity was therefore treated as a multi-point item under section 3(1). Case-Laws VAT and Sales Tax Mon, 28 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157248