https://www.taxtmi.com/caselaws?id=238032 Terry towels and cotton terry knitted towels stitched on the edges were held to remain the same exempt commodity covered by the Third Schedule to the Tamil Nadu General Sales Tax Act. The court applied the principle that mere edge-stitching does not create a new or distinct article or alter the essential character of the goods. Because the goods had already been accepted as exempt in earlier assessment years, the Tribunal's classification of them as taxable stitched articles under the First Schedule could not stand. The goods were therefore treated as exempt, and the assessee succeeded. en-us Fri, 23 Aug 2013 00:00:00 +0530 Thu, 10 Jul 2014 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238032 Terry towels and cotton terry knitted towels stitched on the edges were held to remain the same exempt commodity covered by the Third Schedule to the Tamil Nadu General Sales Tax Act. The court applied the principle that mere edge-stitching does not create a new or distinct article or alter the essential character of the goods. Because the goods had already been accepted as exempt in earlier assessment years, the Tribunal's classification of them as taxable stitched articles under the First Schedule could not stand. The goods were therefore treated as exempt, and the assessee succeeded. Case-Laws VAT and Sales Tax Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238032