https://www.taxtmi.com/caselaws?id=40891 Where a sales tax schedule adopts the Central Excises and Salt Act definition of cotton fabric, braided cords and tapes continue to fall within that entry. The change in wording from "all varieties of cotton textiles" to "cotton fabric" did not alter the governing meaning, because the same statutory definition continued to apply. On that basis, braided cord already recognised as cotton fabric remained covered by the relevant Tamil Nadu sales tax schedule entry, and the existing classification position was left undisturbed. en-us Wed, 14 Nov 1979 00:00:00 +0530 Sat, 15 May 2010 15:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40891 Where a sales tax schedule adopts the Central Excises and Salt Act definition of cotton fabric, braided cords and tapes continue to fall within that entry. The change in wording from "all varieties of cotton textiles" to "cotton fabric" did not alter the governing meaning, because the same statutory definition continued to apply. On that basis, braided cord already recognised as cotton fabric remained covered by the relevant Tamil Nadu sales tax schedule entry, and the existing classification position was left undisturbed. Case-Laws VAT and Sales Tax Wed, 14 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40891