https://www.taxtmi.com/caselaws?id=128247 An exemption for handloom woven cotton or silk cloth priced at not more than Rs. 10 a piece was construed to cover small retail cut pieces taken from a larger length, because the notification did not expressly exclude such cut pieces and the phrase "cloth of all kinds" was given its natural meaning. The higher price of the original length did not defeat exemption where the individual cut pieces were sold within the prescribed price limit. The issue was answered in favour of the assessee, and the exemption was extended to the retail cut pieces. en-us Mon, 23 Jan 1961 00:00:00 +0530 Sat, 30 Mar 2013 14:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128247 An exemption for handloom woven cotton or silk cloth priced at not more than Rs. 10 a piece was construed to cover small retail cut pieces taken from a larger length, because the notification did not expressly exclude such cut pieces and the phrase "cloth of all kinds" was given its natural meaning. The higher price of the original length did not defeat exemption where the individual cut pieces were sold within the prescribed price limit. The issue was answered in favour of the assessee, and the exemption was extended to the retail cut pieces. Case-Laws VAT and Sales Tax Mon, 23 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128247