https://www.taxtmi.com/caselaws?id=128327 Handloom cloth falling within item 22 of Schedule I to the Hyderabad General Sales Tax Act retained its exemption from sales tax if it satisfied the statutory condition of costing less than Rs. 3 per yard. The expression "cloth" was interpreted in its ordinary and wide sense, and the exemption was held to attach to the quality and character of the cloth, not to the mode of sale. Accordingly, handloom cloth sold in units was not outside the exemption merely because it was not sold by the yard, provided the other statutory requirements were met. en-us Tue, 13 Sep 1960 00:00:00 +0530 Tue, 02 Apr 2013 10:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128327 Handloom cloth falling within item 22 of Schedule I to the Hyderabad General Sales Tax Act retained its exemption from sales tax if it satisfied the statutory condition of costing less than Rs. 3 per yard. The expression "cloth" was interpreted in its ordinary and wide sense, and the exemption was held to attach to the quality and character of the cloth, not to the mode of sale. Accordingly, handloom cloth sold in units was not outside the exemption merely because it was not sold by the yard, provided the other statutory requirements were met. Case-Laws VAT and Sales Tax Tue, 13 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128327