https://www.taxtmi.com/caselaws?id=40863 Mill-made handkerchiefs manufactured wholly from cotton and sold in the same form received from the mill fall within the statutory meaning of cotton fabrics for sales tax exemption purposes. Incidental stitching of the edges does not alter their essential identity where no further manufacturing process changes the goods after mill production. Consequently, such handkerchiefs qualify as cotton fabrics under the central excise classification incorporated into the Kerala sales tax exemption entry, and the exemption applies. en-us Thu, 10 Jul 1980 00:00:00 +0530 Tue, 05 Aug 2014 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40863 Mill-made handkerchiefs manufactured wholly from cotton and sold in the same form received from the mill fall within the statutory meaning of cotton fabrics for sales tax exemption purposes. Incidental stitching of the edges does not alter their essential identity where no further manufacturing process changes the goods after mill production. Consequently, such handkerchiefs qualify as cotton fabrics under the central excise classification incorporated into the Kerala sales tax exemption entry, and the exemption applies. Case-Laws Central Excise Thu, 10 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40863