https://www.taxtmi.com/caselaws?id=42107 Cotton rags collected from tailor shops and households are treated as "cotton fabrics" for exemption under Item 5 of the Fourth Schedule to the Andhra Pradesh General Sales Tax Act, 1957, because that entry adopts the meaning of cotton fabrics under the Central Excises and Salt Act, 1944. The decisive test is whether the material retains its character as cotton fabric; it does not lose that character merely because it is worn, torn, cut into rags, sold in pieces, or intended for use as paper-mill raw material. The attempted distinction between mill-made fabric and used rags was treated as immaterial to classification, so the exempt entry applies. en-us Wed, 28 Sep 1977 00:00:00 +0530 Wed, 09 Jun 2010 11:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42107 Cotton rags collected from tailor shops and households are treated as "cotton fabrics" for exemption under Item 5 of the Fourth Schedule to the Andhra Pradesh General Sales Tax Act, 1957, because that entry adopts the meaning of cotton fabrics under the Central Excises and Salt Act, 1944. The decisive test is whether the material retains its character as cotton fabric; it does not lose that character merely because it is worn, torn, cut into rags, sold in pieces, or intended for use as paper-mill raw material. The attempted distinction between mill-made fabric and used rags was treated as immaterial to classification, so the exempt entry applies. Case-Laws VAT and Sales Tax Wed, 28 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42107