2017 (8) TMI 805

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....an, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondent. 2. The petitioner, who is a registered dealer on the file of the respondent under the provision of the Central Sales Tax Act, 1956 and the then Tamil Nadu General Sales Tax Act 1959, is a Textile Mill and purchasing polyester yarn in bulk from local registered dealers and....

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.... requested for deferring the proceedings. However, the respondents without defer the proceedings, passed the impugned assessment orders conforming the proposal in the notice dated 13.06.2001. These assessment orders are impugned in this writ petition. 5. The matter pertaining to Popular Thread Factory has attained finality and the Hon'ble Division Bench of this Court, in the case Popular Thre....

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....ity and character as cotton yarn notwithstanding the fact that they are sold for being used as sewing thread. The Court observed thus:- "In our view, sewing thread is no different from cotton yarn and they are one and the same commodity..." 6. The fact that the assessee adds colour to the yarn by itself does not make it any less cotton yarn. The Tribunal was wholly in error in holding that sewin....