https://www.taxtmi.com/caselaws?id=160387 Sewing thread retains the character of cotton yarn for sales tax purposes where the commodity is merely processed, coloured, spooled and sold as sewing thread. Earlier binding decisions held that these steps do not alter its essential character, so it continues to qualify as declared goods under the Tamil Nadu General Sales Tax Act, 1959. The Tribunal's contrary treatment of the goods as general goods was rejected because the addition of colour and processing did not change the nature of the product. The assessee succeeded, and sewing thread could not be taxed as non-declared general goods. en-us Fri, 14 Sep 2001 00:00:00 +0530 Tue, 17 Dec 2013 14:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160387 Sewing thread retains the character of cotton yarn for sales tax purposes where the commodity is merely processed, coloured, spooled and sold as sewing thread. Earlier binding decisions held that these steps do not alter its essential character, so it continues to qualify as declared goods under the Tamil Nadu General Sales Tax Act, 1959. The Tribunal's contrary treatment of the goods as general goods was rejected because the addition of colour and processing did not change the nature of the product. The assessee succeeded, and sewing thread could not be taxed as non-declared general goods. Case-Laws VAT and Sales Tax Fri, 14 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160387