1981 (1) TMI 247 - HC - VAT and Sales Tax

Summary

The High Court of Madras ruled that absorbent cotton wool produced by the petitioner is classified as "surgical dressing" under item 95 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. The product does not fall under item 2 of the Second Schedule as it has undergone manufacturing processes. The Court dismissed the tax revision case.