https://www.taxtmi.com/caselaws?id=160662 Silk cotton seeds were held not to fall within entry 6(iii) of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959 because the entry covered cotton seed by its botanical identity, Gossypium spp., whereas silk cotton seed was identified separately as Bombo malabarioum. On that classification basis, the goods did not qualify for single-point taxation and were taxable at multi-point. The assessing authority's treatment of silk cotton seeds as outside the single-point entry was upheld, and the assessment order remained undisturbed. en-us Tue, 13 Jun 2000 00:00:00 +0530 Sat, 21 Dec 2013 16:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160662 Silk cotton seeds were held not to fall within entry 6(iii) of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959 because the entry covered cotton seed by its botanical identity, Gossypium spp., whereas silk cotton seed was identified separately as Bombo malabarioum. On that classification basis, the goods did not qualify for single-point taxation and were taxable at multi-point. The assessing authority's treatment of silk cotton seeds as outside the single-point entry was upheld, and the assessment order remained undisturbed. Case-Laws VAT and Sales Tax Tue, 13 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160662