TaxTMI 
TaxTMI 
1976 (2) TMI 149
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....revisions, the only question that arises for consideration is whether the commodity in question is "cotton waste". The Tribunal and the Deputy Commissioner who revised the assessment suo motu were of the opinion that the commodity is neither cotton nor cotton waste, but cotton lint, which is taxable as general goods under section 5(1) of the Andhra Pradesh General Sales Tax Act at 3 per cent. The ....
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....paise in the rupee. "Cotton" as defined means "cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise, but not including cotton waste". The petitioner purchases cotton-seeds and then processes them for the purpose of removing small fibres that stick on to the seeds. In other words, after the ginning ....
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....tile Asia, the Asian Textile Monthly from Hong Kong. His opinion reads: "This is to certify the sample of cotton fibres produced before me by M/s. Alimchand Topandas, Adoni (A.P.), appears to me to be cotton waste with a staple length much below the optimum required for direct spinning into yarn on any machine. The main use for this type of cotton waste is in the manufacture of rayons after ....
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....ther uses after due processing. The meaning of "cotton waste" as given in the Standard Work on "Cotton " by Brown published by the McGraw Hill Book Company, New York and London, at page 538, may be read: "Cotton waste from spinning mills consists principally of short fibres that have been rejected by machines in the process of combing and carding; and also floor sweepings, odds and ends from we....