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2017 (8) TMI 805 - HC - VAT and Sales TaxRevision of assessment - levy of tax - dyed polyester yarn - Held that: - the Hon'ble Division Bench of this Court, in the case Popular Thread Factory Vs. Commercial Tax Officer, Chennai, [2001 (9) TMI 1081 - MADRAS HIGH COURT] has allowed the case in favor of the dealer, holding that Tribunal was wholly in error in holding that sewing thread is not cotton yarn and that the assessee can be subjected to tax by treating such sewing thread as not being declared goods - the basis for proposing to revise the petitioner's assessment pursuant to notice dated 13.06.2001 is no longer sustainable - petition allowed - decided in favor of petitioner.
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