Hosiery classification turns on ordinary commercial meaning; woollen pullovers and cardigans are outer woollen goods, not hosiery.

Hosiery is interpreted in its ordinary commercial sense, not as a broad category covering every machine-knitted garment. The applicable test is that hosiery must be knitted and of the nature of underclothing worn next to the skin. On that basis, woollen pullovers and cardigans, which are ordinarily worn as outer garments and are understood in trade and common parlance as woollen goods, do not fall within hosiery. They are therefore treated as woollen goods for sales tax purposes.

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Issues: Whether woollen pullovers and cardigans fall within the entry for hosiery or are taxable as woollen goods under the relevant sales tax notifications.

Analysis: The expression "hosiery" was held to carry its ordinary commercial meaning, not an unrestricted meaning covering all machine-knitted garments. The Court relied on earlier decisions and approved the test that, to qualify as hosiery, a garment must be of the nature of underclothing worn next to the skin and must also be knitted. Cardigans and pullovers do not satisfy this test, as they are ordinarily worn as outer garments and are treated in common and business parlance as woollen goods.

Conclusion: Woollen pullovers and cardigans are not hosiery and are taxable as woollen goods, against the assessee.

Final Conclusion: The challenge to the assessment failed, and the petition was dismissed with costs.

Ratio Decidendi: A garment is hosiery only if it is worn next to the skin and is a knitted article; outer woollen garments such as pullovers and cardigans fall under woollen goods.

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