https://www.taxtmi.com/caselaws?id=127264 An exemption for handwoven and handspun cotton cloth under Item 16 of Schedule III to the Assam Sales Tax Act, 1947 turns on the statutory description and the price cap of six yards at not more than Rs. 10. The text states that the six-yard reference is only the unit for applying the price test and does not impose a separate restriction on the actual length sold at one time. Applying the rule that ambiguity in a fiscal exemption must be resolved in favour of the assessee, the exemption is available so long as the cloth fits the description and satisfies the price criterion. en-us Sun, 06 Jul 1952 00:00:00 +0530 Wed, 06 Mar 2013 12:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127264 An exemption for handwoven and handspun cotton cloth under Item 16 of Schedule III to the Assam Sales Tax Act, 1947 turns on the statutory description and the price cap of six yards at not more than Rs. 10. The text states that the six-yard reference is only the unit for applying the price test and does not impose a separate restriction on the actual length sold at one time. Applying the rule that ambiguity in a fiscal exemption must be resolved in favour of the assessee, the exemption is available so long as the cloth fits the description and satisfies the price criterion. Case-Laws VAT and Sales Tax Sun, 06 Jul 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127264