Classification of goods - SAREE, PATTA, DHOTI and GAMUCHHA - ...

Case Laws VAT and Sales Tax

December 23, 2022

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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Classification of goods - SAREE, PATTA, DHOTI and GAMUCHHA - ...

Case Laws VAT and Sales Tax

December 23, 2022

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