1982 (2) TMI 268

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....: "Whether, on the facts and in the circumstances of the case, the Member, Sales Tax Tribunal, is correct in holding that sewing thread is exigible to tax at the rate prescribed in serial No. 3 of the schedule of taxable goods?" Otherwise stated, the point in dispute is whether cotton sewing thread is cotton yarn exigible to tax at 2 per cent or is an independent goods for which no special rate....