Section 2(b) in The U.P. Controlled Cotton Cloth and Yarn Dealers' Licensing Order, 1957
(b)"cotton yarn" means any type of yam manufactured either wholly either from cotton or partly from cotton and partly from any other material and containing not less than 10 per cent of cotton by weight, but does not include-(i)ropes, tapes and binding,(ii)sewing thread,(iii)cotton waste,(iv)handspun yarn,(v)yarn purchased by Government directly from a manufacturer,(vi)yarn manufactured with a view to export out of India;
