https://www.taxtmi.com/caselaws?id=330526 Rubberised coir mattresses and pillows made from coir fibre, latex gum and polyurethane foam were treated as rubberised coir products rather than foam rubber products for sales tax classification. The appellate authority and Tribunal, after examining the samples and manufacturing materials, found that the use of latex gum to bind the coir fibre did not alter the character of the goods. Relying on the relevant schedule entry and earlier judicial treatment of rubberised coir products, the classification under Item 24 of Part C of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 at 5% was upheld, and the Revenue's challenge failed because no substantial question of law arose. en-us Wed, 01 Jun 2016 00:00:00 +0530 Wed, 27 Jul 2016 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330526 Rubberised coir mattresses and pillows made from coir fibre, latex gum and polyurethane foam were treated as rubberised coir products rather than foam rubber products for sales tax classification. The appellate authority and Tribunal, after examining the samples and manufacturing materials, found that the use of latex gum to bind the coir fibre did not alter the character of the goods. Relying on the relevant schedule entry and earlier judicial treatment of rubberised coir products, the classification under Item 24 of Part C of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 at 5% was upheld, and the Revenue's challenge failed because no substantial question of law arose. Case-Laws VAT and Sales Tax Wed, 01 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330526