1982 (2) TMI 268 - HC - VAT and Sales Tax

Summary

The High Court of Orissa held that sewing thread is considered as cotton yarn and is taxable at 2 per cent, not 5 per cent, under the Orissa Sales Tax Act, 1947. The reference was answered in the affirmative. (Case citation: 1982 (2) TMI 268 - ORISSA HIGH COURT)