https://www.taxtmi.com/caselaws?id=157626 Rayon, nylon and acrylic yarn were treated as filament yarns falling under entry 147 of the Karnataka Sales Tax Act's Second Schedule, because the entries had to be harmoniously construed and the materials showed these yarns were manufactured as filaments. Synthetic spun yarn, however, was held to fall under entry 24 as mill yarn because it was spun from synthetic fibres and was not shown to be filament yarn. Section 12A reassessment was held maintainable where the original assessment had applied the wrong entry, since the provision permits correction of under-assessed turnover even if the turnover had earlier been considered. en-us Tue, 16 Mar 1993 00:00:00 +0530 Tue, 08 Oct 2013 17:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157626 Rayon, nylon and acrylic yarn were treated as filament yarns falling under entry 147 of the Karnataka Sales Tax Act's Second Schedule, because the entries had to be harmoniously construed and the materials showed these yarns were manufactured as filaments. Synthetic spun yarn, however, was held to fall under entry 24 as mill yarn because it was spun from synthetic fibres and was not shown to be filament yarn. Section 12A reassessment was held maintainable where the original assessment had applied the wrong entry, since the provision permits correction of under-assessed turnover even if the turnover had earlier been considered. Case-Laws VAT and Sales Tax Tue, 16 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157626