TMI Blog1955 (7) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... of a certain kind of cloth which is used for the purpose of book binding. The Assistant Collector of Sales Tax held that the cloth, which originally had belonged to the "medium variety" as mentioned in entry ii of Schedule B to the Act and had subsequently been subjected to the pro- cesses of bleaching, dyeing and starching, still remained in the category of medium cloth. The Collector of Sales T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut represents in my view a fundamental alteration." 2.. Entry 11 in Schedule B to the Act reads as follows: "Coarse and medium cotton cloth made in mills or woven on powerlooms. Explanation 1.-'Coarse cloth' means any cloth in which the count of warp yarn employed (excluding the border) is below 17s (whether single or folded). Explanation 2.-'Medium cloth' means any cloth in which the count of w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Collector of Sales Tax. We think that however stiff or non-porous or highly moisture resisting article it may have become by its being subjected to the process of bleaching, dyeing, starching and calendering, it did not lose the essential attributes which originally brought it under entry 11, viz., its being cloth in which the count of warp yarn employed (excluding the border) is 17s or fine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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