https://www.taxtmi.com/caselaws?id=162849 Chemically processed nylon yarn retained its essential character as yarn because the treatment only improved strength and did not alter its nomenclature, commercial identity, or classification. The court found no basis to treat the material as shoe material or as an unclassified item; it continued to fall within the entry for all kinds of yarn. The revisional challenge failed, and the assessee's classification was accepted. en-us Mon, 25 Apr 2005 00:00:00 +0530 Sat, 15 Mar 2014 14:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162849 Chemically processed nylon yarn retained its essential character as yarn because the treatment only improved strength and did not alter its nomenclature, commercial identity, or classification. The court found no basis to treat the material as shoe material or as an unclassified item; it continued to fall within the entry for all kinds of yarn. The revisional challenge failed, and the assessee's classification was accepted. Case-Laws VAT and Sales Tax Mon, 25 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162849