https://www.taxtmi.com/caselaws?id=127147 Banarsi cloth was held not to fall within "all silk goods" in item No. 7 of Schedule No. 1 under the pre-1949 Bombay Sales Tax Act because the phrase was construed to mean goods made wholly of silk, and the later amendment could not be applied retrospectively. As the taxing language was at least ambiguous, the court applied strict construction in favour of the subject and placed the burden on the revenue to show a clear charge. The cloth was therefore taxable only at the general sales tax rate, with consequential relief to the assessee. en-us Thu, 12 Jul 1951 00:00:00 +0530 Sat, 27 Jul 2013 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127147 Banarsi cloth was held not to fall within "all silk goods" in item No. 7 of Schedule No. 1 under the pre-1949 Bombay Sales Tax Act because the phrase was construed to mean goods made wholly of silk, and the later amendment could not be applied retrospectively. As the taxing language was at least ambiguous, the court applied strict construction in favour of the subject and placed the burden on the revenue to show a clear charge. The cloth was therefore taxable only at the general sales tax rate, with consequential relief to the assessee. Case-Laws VAT and Sales Tax Thu, 12 Jul 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127147