https://www.taxtmi.com/caselaws?id=101010 Woollen carpet kati was not classifiable as "yarn" because that undefined term takes its ordinary commercial meaning: a spun strand intended mainly for weaving, knitting or rope-making. As the material was unspun fibre and was used in hand looping or knotting rather than weaving through warp-and-weft interlacing, it also did not qualify as unspun fibre used in weaving. Nor was it "woollen goods", since it was a raw material for carpets rather than a finished woollen product. It was therefore taxable as an unclassified item under the general charging provision. en-us Mon, 21 Apr 1975 00:00:00 +0530 Thu, 03 Apr 2025 17:47:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101010 Woollen carpet kati was not classifiable as "yarn" because that undefined term takes its ordinary commercial meaning: a spun strand intended mainly for weaving, knitting or rope-making. As the material was unspun fibre and was used in hand looping or knotting rather than weaving through warp-and-weft interlacing, it also did not qualify as unspun fibre used in weaving. Nor was it "woollen goods", since it was a raw material for carpets rather than a finished woollen product. It was therefore taxable as an unclassified item under the general charging provision. Case-Laws VAT / Sales Tax Mon, 21 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101010