1955 (7) TMI 20

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....er clause (d) of section 27 of the Bombay Sales Tax Act of 1953 in respect of a transaction of sale of a certain kind of cloth which is used for the purpose of book binding. The Assistant Collector of Sales Tax held that the cloth, which originally had belonged to the "medium variety" as mentioned in entry ii of Schedule B to the Act and had subsequently been subjected to the pro- cesses of bleach....

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....sisting article no longer at all capable of being put to uses to which medium cloth is ordinarily put represents in my view a fundamental alteration." 2.. Entry 11 in Schedule B to the Act reads as follows: "Coarse and medium cotton cloth made in mills or woven on powerlooms. Explanation 1.-'Coarse cloth' means any cloth in which the count of warp yarn employed (excluding the border) is below 1....

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....of entry 11 were still present. That being so, it is difficult for us to agree with the view taken by the Collector of Sales Tax. We think that however stiff or non-porous or highly moisture resisting article it may have become by its being subjected to the process of bleaching, dyeing, starching and calendering, it did not lose the essential attributes which originally brought it under entry 11, ....