https://www.taxtmi.com/caselaws?id=163909 Cotton yarn and sewing thread were treated as the same commodity for sales tax purposes under the Tamil Nadu General Sales Tax Act, 1959. The Court followed binding precedent that sewing thread does not lose its identity as cotton yarn merely because it is dyed, wound on spools, or sold in thread form. On that basis, sewing thread manufactured from cotton yarn continued to qualify as declared goods under the relevant schedule entry, and the Revenue's contrary view was rejected. en-us Thu, 25 Sep 2008 00:00:00 +0530 Mon, 14 Apr 2014 12:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163909 Cotton yarn and sewing thread were treated as the same commodity for sales tax purposes under the Tamil Nadu General Sales Tax Act, 1959. The Court followed binding precedent that sewing thread does not lose its identity as cotton yarn merely because it is dyed, wound on spools, or sold in thread form. On that basis, sewing thread manufactured from cotton yarn continued to qualify as declared goods under the relevant schedule entry, and the Revenue's contrary view was rejected. Case-Laws VAT and Sales Tax Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163909