https://www.taxtmi.com/caselaws?id=103272 Sheep hair was construed as "wool (oon)" in item 41 of the Schedule to the Punjab Agricultural Produce Markets Act, because entries in a fiscal or trade-related schedule are read in their trade and common parlance sense unless the statute indicates otherwise. The definition of "agricultural produce" in section 2(a) applies only to scheduled items, and the separate listing of goat hair and camel hair in other items supported that reading. On that basis, sheep hair fell within the scheduled entry and was treated as agricultural produce under the Act. en-us Tue, 28 Nov 1989 00:00:00 +0530 Mon, 09 Sep 2013 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103272 Sheep hair was construed as "wool (oon)" in item 41 of the Schedule to the Punjab Agricultural Produce Markets Act, because entries in a fiscal or trade-related schedule are read in their trade and common parlance sense unless the statute indicates otherwise. The definition of "agricultural produce" in section 2(a) applies only to scheduled items, and the separate listing of goat hair and camel hair in other items supported that reading. On that basis, sheep hair fell within the scheduled entry and was treated as agricultural produce under the Act. Case-Laws VAT and Sales Tax Tue, 28 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103272