1970 (12) TMI 72 - HC - VAT and Sales Tax

Summary

The court ruled that tape made of cotton threads pasted together parallelwise is considered a textile under the Madras General Sales Tax Act. The assessee is entitled to tax exemption on related turnover. Weaving is not limited to warp and woof pattern, and tape made by holding threads together lengthwise with gum qualifies as textile. The tax case was dismissed with costs.