https://www.taxtmi.com/caselaws?id=40500 Rags and chindies sold as cut or irregular pieces were treated as cotton fabrics for sales tax classification because Entry 15 had to be read with the statutory definition of cotton fabrics, which covered all varieties manufactured wholly or partly from cotton. Their character was not altered by damage, sub-standard quality, or the buyer's intended use as paper-making raw material. The exemption notification of 5 January 1957 reinforced that damaged and sub-standard cotton fabrics, including chindies, rags and fents, remained cotton fabrics. On that construction, the goods fell within Entry 15 of Schedule A and not the residuary entry. en-us Sat, 05 Mar 1977 00:00:00 +0530 Sat, 14 Jan 2012 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40500 Rags and chindies sold as cut or irregular pieces were treated as cotton fabrics for sales tax classification because Entry 15 had to be read with the statutory definition of cotton fabrics, which covered all varieties manufactured wholly or partly from cotton. Their character was not altered by damage, sub-standard quality, or the buyer's intended use as paper-making raw material. The exemption notification of 5 January 1957 reinforced that damaged and sub-standard cotton fabrics, including chindies, rags and fents, remained cotton fabrics. On that construction, the goods fell within Entry 15 of Schedule A and not the residuary entry. Case-Laws VAT and Sales Tax Sat, 05 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40500