1977 (12) TMI 127

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....)<br>Dated:- 7-12-1977<br>- - -<br>CST, VAT & Sales Tax<br>GOVINDAN NAIR P. C.J. AND VARADARAJAN , JJ. The judgment of the Court was delivered by GOVINDAN NAIR, C.J.-It is not disputed before us....

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....ioned in item 81 of the First Schedule. That it is made of cotton is not disputed. Counsel suggested that it will not be fabric. We think that anything fabricated out of cotton can be called "cotton f....