1995 (3) TMI 451

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....ates to the assessment year 1978-79, T.C. (R) No. 1179 of 1984 relates to the assessment year 1979-80. Both the revisions are relating to tax leviable under the Tamil Nadu General Sales Tax Act, 1959. T.C. (R) No. 1178 of 1984 relates to the assessment year 1977-78, relates to the tax leviable under the Central Sales Tax Act, 1956. 2.. The point for consideration in these revisions is whether the....

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....ner and fewer than the cords, being not more than two to five per inch. The cord component comprises the major content of the product. The unprocessed rayon tyre cord fabric so produced is sold in the form of rolls in the market. After initial chemical treatment it is put through a process of rubberizing in the tyre manufacturing plant. The rayon tyre cord fabric is used as a reinforcing base in t....