https://www.taxtmi.com/caselaws?id=100756 The meaning of "cloth manufactured by mills" in a sales tax notification was construed from its statutory context because the term "mills" was undefined. The notification drew a clear distinction between mill-made cloth and loom-made cloth, indicating that the decisive factor was the manufacturing process rather than whether the looms were powered manually or mechanically. Cloth produced on power-looms remained loom-made cloth and did not fall within the expression "cloth manufactured by mills"; the higher tax rate therefore did not apply. en-us Tue, 27 Jul 1971 00:00:00 +0530 Wed, 18 Sep 2013 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100756 The meaning of "cloth manufactured by mills" in a sales tax notification was construed from its statutory context because the term "mills" was undefined. The notification drew a clear distinction between mill-made cloth and loom-made cloth, indicating that the decisive factor was the manufacturing process rather than whether the looms were powered manually or mechanically. Cloth produced on power-looms remained loom-made cloth and did not fall within the expression "cloth manufactured by mills"; the higher tax rate therefore did not apply. Case-Laws VAT and Sales Tax Tue, 27 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100756