https://www.taxtmi.com/caselaws?id=128375 The term "cloth" in a taxing statute is construed in its ordinary and popular sense as woven fabric or stuff before conversion into a finished garment. Silk choli bits remained cloth because cutting and embroidery did not change their essential character, and saris were treated as lengths of cloth rather than garments. The provision was read as applying the enhanced levy to cloth other than handloom cloth and cloth wholly of cotton, and liability was determined by the plain statutory words without importing a restrictive meaning. en-us Wed, 30 Aug 1961 00:00:00 +0530 Wed, 03 Apr 2013 16:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128375 The term "cloth" in a taxing statute is construed in its ordinary and popular sense as woven fabric or stuff before conversion into a finished garment. Silk choli bits remained cloth because cutting and embroidery did not change their essential character, and saris were treated as lengths of cloth rather than garments. The provision was read as applying the enhanced levy to cloth other than handloom cloth and cloth wholly of cotton, and liability was determined by the plain statutory words without importing a restrictive meaning. Case-Laws VAT and Sales Tax Wed, 30 Aug 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128375