https://www.taxtmi.com/caselaws?id=41787 Stove wicks made wholly of cotton and produced by braiding cotton threads were held to be cotton fabrics within item 19 of the First Schedule to the Central Excises and Salt Act, 1944. The Court applied the adopted statutory meaning of "cotton fabrics" under the Tamil Nadu General Sales Tax Act, 1959, and held that fabric is not limited to woven cloth but may include cotton products formed by braiding or bonding fibres into a usable textile article. Because the essential character of the material remained cotton fabric despite its shape or end-use as a stove wick, the goods fell within item 4 of the Third Schedule and qualified for exemption under section 8. en-us Fri, 01 Mar 1985 00:00:00 +0530 Fri, 23 Aug 2013 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41787 Stove wicks made wholly of cotton and produced by braiding cotton threads were held to be cotton fabrics within item 19 of the First Schedule to the Central Excises and Salt Act, 1944. The Court applied the adopted statutory meaning of "cotton fabrics" under the Tamil Nadu General Sales Tax Act, 1959, and held that fabric is not limited to woven cloth but may include cotton products formed by braiding or bonding fibres into a usable textile article. Because the essential character of the material remained cotton fabric despite its shape or end-use as a stove wick, the goods fell within item 4 of the Third Schedule and qualified for exemption under section 8. Case-Laws VAT and Sales Tax Fri, 01 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41787