https://www.taxtmi.com/caselaws?id=128393 Delay and laches can justify refusal of discretionary writ relief where a refund challenge is brought after an unexplained lapse of time. Woollen carpet yarn was held to fall within the taxing entry for "woollen goods and knitting wool" because the ordinary meaning of "woollen goods" covers articles made of wool, and the additional phrase "knitting wool" did not narrow that broader expression. The sales tax challenge therefore failed both on discretionary grounds and on the merits, and the refund claim was not sustained. en-us Tue, 26 Sep 1961 00:00:00 +0530 Thu, 04 Apr 2013 12:39:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128393 Delay and laches can justify refusal of discretionary writ relief where a refund challenge is brought after an unexplained lapse of time. Woollen carpet yarn was held to fall within the taxing entry for "woollen goods and knitting wool" because the ordinary meaning of "woollen goods" covers articles made of wool, and the additional phrase "knitting wool" did not narrow that broader expression. The sales tax challenge therefore failed both on discretionary grounds and on the merits, and the refund claim was not sustained. Case-Laws VAT and Sales Tax Tue, 26 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128393