https://www.taxtmi.com/caselaws?id=128041 The expression "cloth" and "cotton cloth" was construed in its ordinary, broad sense, so sarees and dhoties were treated as falling within the relevant sales tax entries under the Madras General Sales Tax Act, 1939 and the Hyderabad General Sales Tax Act, 1950. The exemption notifications under section 7 of the Hyderabad Act were treated as clarificatory and did not narrow the scope of section 6(v), leaving the statutory construction unchanged. One revision also required factual inquiry into whether part of the turnover related to goods below the prescribed per-yard value, so that issue was remanded for investigation. en-us Fri, 17 Jun 1960 00:00:00 +0530 Tue, 26 Mar 2013 11:47:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128041 The expression "cloth" and "cotton cloth" was construed in its ordinary, broad sense, so sarees and dhoties were treated as falling within the relevant sales tax entries under the Madras General Sales Tax Act, 1939 and the Hyderabad General Sales Tax Act, 1950. The exemption notifications under section 7 of the Hyderabad Act were treated as clarificatory and did not narrow the scope of section 6(v), leaving the statutory construction unchanged. One revision also required factual inquiry into whether part of the turnover related to goods below the prescribed per-yard value, so that issue was remanded for investigation. Case-Laws VAT and Sales Tax Fri, 17 Jun 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128041