Saree, patta, dhoti, and gamuchha classified as textile products under VAT and Sales Tax laws for tax purposes.

Classification of goods - SAREE, PATTA, DHOTI and GAMUCHHA - When “saree, patta, dhoti, gamuchha” are considered, they are the products of “textile”. They do not lose essential characteristics of fabric. Thus, the expression “textile products including cotton fabrics and ready-made garments” is wide enough to take into its sweep the goods in question. - HC .....

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