https://www.taxtmi.com/caselaws?id=127492 Handloom-woven nawar tape was held not to fall within "cloth" in section 5(iii) of the Madras General Sales Tax Act because the exemption was limited to the ordinary and popular meaning of cloth as fabric used for garments or coverings, not narrow tape used for matting cots. The assessee therefore did not qualify for exemption on that basis. A later Government notification exempting sales of handloom cotton nawar tape was also held to have no retrospective effect, as it contained no express indication that it applied to earlier assessment years. The exemption claim thus failed on both construction of the statutory term and the non-retrospective operation of the notification. en-us Wed, 21 Mar 1956 00:00:00 +0530 Mon, 11 Mar 2013 13:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127492 Handloom-woven nawar tape was held not to fall within "cloth" in section 5(iii) of the Madras General Sales Tax Act because the exemption was limited to the ordinary and popular meaning of cloth as fabric used for garments or coverings, not narrow tape used for matting cots. The assessee therefore did not qualify for exemption on that basis. A later Government notification exempting sales of handloom cotton nawar tape was also held to have no retrospective effect, as it contained no express indication that it applied to earlier assessment years. The exemption claim thus failed on both construction of the statutory term and the non-retrospective operation of the notification. Case-Laws VAT and Sales Tax Wed, 21 Mar 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127492