https://www.taxtmi.com/caselaws?id=101010 Woollen carpet kati was treated as unspun fibre and not as "yarn" under the sales tax notifications, because "yarn" must bear its ordinary commercial meaning as a spun strand used for weaving, knitting or rope-making, and the material was not used in weaving. It also was not "woollen goods", since it was only a raw material for carpets and not a finished woollen product. The note further states that an item outside the specific notification entries could be taxed as an unclassified item under the general charging provision at the applicable general rate. 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 treated as unspun fibre and not as "yarn" under the sales tax notifications, because "yarn" must bear its ordinary commercial meaning as a spun strand used for weaving, knitting or rope-making, and the material was not used in weaving. It also was not "woollen goods", since it was only a raw material for carpets and not a finished woollen product. The note further states that an item outside the specific notification entries could be taxed as an unclassified item under the general charging provision at the applicable general rate. Case-Laws VAT / Sales Tax Mon, 21 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101010