https://www.taxtmi.com/caselaws?id=356841 Cocoon purchased from the Government's Resham Directorate was held liable to purchase tax under Section 3-AAAA for the period governed by the 14.11.1995 notification, because the exemption for silk yarn did not extend to cocoon, which is a distinct commercial article and was not resold in the same form and condition. The assessee also failed to show that the supplier was a registered dealer or that cocoon was otherwise exempt. For the later period under the 26.02.2000 notification, the Tribunal had not examined whether cocoon fell within the expression "pure silk"; that limited issue required fresh consideration, and the matters were remanded for decision on that exemption question. en-us Thu, 08 Mar 2018 00:00:00 +0530 Tue, 06 Nov 2018 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356841 Cocoon purchased from the Government's Resham Directorate was held liable to purchase tax under Section 3-AAAA for the period governed by the 14.11.1995 notification, because the exemption for silk yarn did not extend to cocoon, which is a distinct commercial article and was not resold in the same form and condition. The assessee also failed to show that the supplier was a registered dealer or that cocoon was otherwise exempt. For the later period under the 26.02.2000 notification, the Tribunal had not examined whether cocoon fell within the expression "pure silk"; that limited issue required fresh consideration, and the matters were remanded for decision on that exemption question. Case-Laws VAT and Sales Tax Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356841