https://www.taxtmi.com/caselaws?id=157311 Rectification of an appellate order is valid where a binding Board of Revenue ruling establishes that the earlier classification and tax-rate determination was mistaken. Cotton thread used for kite flying retains its essential identity as cotton or sewing thread; its particular use does not alter its tax character. It is therefore taxable at the fixed rate applicable to sewing thread rather than the general rate. The revision challenging both the rectification and the levy failed. en-us Fri, 16 Mar 1962 00:00:00 +0530 Thu, 03 Oct 2013 18:35:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157311 Rectification of an appellate order is valid where a binding Board of Revenue ruling establishes that the earlier classification and tax-rate determination was mistaken. Cotton thread used for kite flying retains its essential identity as cotton or sewing thread; its particular use does not alter its tax character. It is therefore taxable at the fixed rate applicable to sewing thread rather than the general rate. The revision challenging both the rectification and the levy failed. Case-Laws VAT and Sales Tax Fri, 16 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157311