https://www.taxtmi.com/caselaws?id=127282 An exemption notification must be construed strictly, so goods fall within it only if they are clearly described by its terms. Here, the Mysore sales tax notification exempted filature silk, foreign silk, and charka silk twisted by hand, and those expressions were understood to mean silk produced by the silk worm, not a silk-like substitute. Artificial silk, being non-genuine and merely resembling silk in appearance, could not be treated as "foreign silk" in the absence of clear language extending the exemption to such goods. Artificial silk was therefore outside the exemption and remained liable to sales tax. en-us Thu, 10 Sep 1953 00:00:00 +0530 Wed, 06 Mar 2013 17:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127282 An exemption notification must be construed strictly, so goods fall within it only if they are clearly described by its terms. Here, the Mysore sales tax notification exempted filature silk, foreign silk, and charka silk twisted by hand, and those expressions were understood to mean silk produced by the silk worm, not a silk-like substitute. Artificial silk, being non-genuine and merely resembling silk in appearance, could not be treated as "foreign silk" in the absence of clear language extending the exemption to such goods. Artificial silk was therefore outside the exemption and remained liable to sales tax. Case-Laws VAT and Sales Tax Thu, 10 Sep 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127282