https://www.taxtmi.com/caselaws?id=408054 Bulk textile material that is cut to length, embroidered and given pico work, but left unstitched for the consumer, is treated as a distinct commercial article rather than mere textile fabric. For exemption purposes under the Uttar Pradesh Value Added Tax Act, the product did not fall within the Schedule I textile entry, because it had ceased to be plain textile material, and it also did not qualify as "other textile made ups" in Schedule II, which covers already manufactured or stitched articles read ejusdem generis with items such as bedsheets and pillow covers. In the absence of a specific exempt or concessional entry, the residuary entry in Schedule V applied and the commodity was taxable. en-us Tue, 02 Mar 2021 00:00:00 +0530 Mon, 14 Jun 2021 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408054 Bulk textile material that is cut to length, embroidered and given pico work, but left unstitched for the consumer, is treated as a distinct commercial article rather than mere textile fabric. For exemption purposes under the Uttar Pradesh Value Added Tax Act, the product did not fall within the Schedule I textile entry, because it had ceased to be plain textile material, and it also did not qualify as "other textile made ups" in Schedule II, which covers already manufactured or stitched articles read ejusdem generis with items such as bedsheets and pillow covers. In the absence of a specific exempt or concessional entry, the residuary entry in Schedule V applied and the commodity was taxable. Case-Laws VAT and Sales Tax Tue, 02 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408054