https://www.taxtmi.com/caselaws?id=80997 Sodium hypochlorite solution was treated as falling within the expression "bleach liquor" for exemption under Notification No. 195/86 because the term was not defined in the notification and was given its wider industrial meaning. Relying on usage in the textile bleaching industry and technical literature, the expression was understood to cover bleach liquors in commercial use containing both calcium hypochlorite and sodium hypochlorite in dilute solution. On that construction, the exemption was held applicable to sodium hypochlorite solution. en-us Fri, 11 Jan 1991 00:00:00 +0530 Tue, 21 Jun 2011 17:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80997 Sodium hypochlorite solution was treated as falling within the expression "bleach liquor" for exemption under Notification No. 195/86 because the term was not defined in the notification and was given its wider industrial meaning. Relying on usage in the textile bleaching industry and technical literature, the expression was understood to cover bleach liquors in commercial use containing both calcium hypochlorite and sodium hypochlorite in dilute solution. On that construction, the exemption was held applicable to sodium hypochlorite solution. Case-Laws Central Excise Fri, 11 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80997