https://www.taxtmi.com/caselaws?id=160645 Unginned cotton falls within entry 6 of the Fourth Schedule to the Karnataka Sales Tax Act, 1957, because the entry covers all kinds of cotton in its unmanufactured state, including cotton that is ginned, baled, pressed or otherwise processed, and excludes only cotton waste. Ginning merely separates seeds from fibre and does not take the commodity outside the inclusive statutory language. The revision therefore failed. en-us Tue, 15 Sep 1998 00:00:00 +0530 Sat, 21 Dec 2013 14:10:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160645 Unginned cotton falls within entry 6 of the Fourth Schedule to the Karnataka Sales Tax Act, 1957, because the entry covers all kinds of cotton in its unmanufactured state, including cotton that is ginned, baled, pressed or otherwise processed, and excludes only cotton waste. Ginning merely separates seeds from fibre and does not take the commodity outside the inclusive statutory language. The revision therefore failed. Case-Laws VAT and Sales Tax Tue, 15 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160645