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1959 (10) TMI 24 - HC - VAT and Sales TaxExtract: .......the case in Kailash Nath v. State of U.P. 1957 8 S.T.C. 358. When a cloth is made into a shirt or a pyjama it would no longer be proper to describe it as mere cloth. It has assumed a new character. Such finished garments are clothes and no longer cloth. In the result, the petition is dismissed with costs. Advocate s fee Rs. 100. Petition dismissed.
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