Revision--Sales tax--Exemption--Notification exempting sale by dealer in textile machinery spares/accessories--"Bobbin, cones and tubes"--Sale of paper cones by dealer to textile industries--Exempt--Suo motu revision by Joint Commissioner disallowing exemption on ground paper cones used as packing materials without any material--Not justified--Sale of any cone made especially to a textile industry to be deemed an accessory or spare parts--Tamil Nadu General Sales Tax Act (1 of 1959)--Notification G. O. P. No. 1316/CT & RE dated October 7, 1988.--Sri Rajalakshmi Enterprises v. State of Tamil Nadu (Mad)
