https://www.taxtmi.com/caselaws?id=128444 The writ petition was maintainable despite available sales tax remedies because the appeal required prior tax deposit and the alternative remedy was ineffective in the circumstances. The exemption notification was construed on the ordinary and wide meaning of "garment"; the use of "any garment" was held to cover articles of clothing or dress intended to cover the human body, and no restriction to outer coverings was read into the text. Hosiery articles were therefore treated as garments and exempt from sales tax if their value did not exceed the notified limit. The assessment was quashed and tax collected on exempt goods was directed to be refunded. en-us Wed, 14 Feb 1962 00:00:00 +0530 Fri, 05 Apr 2013 16:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128444 The writ petition was maintainable despite available sales tax remedies because the appeal required prior tax deposit and the alternative remedy was ineffective in the circumstances. The exemption notification was construed on the ordinary and wide meaning of "garment"; the use of "any garment" was held to cover articles of clothing or dress intended to cover the human body, and no restriction to outer coverings was read into the text. Hosiery articles were therefore treated as garments and exempt from sales tax if their value did not exceed the notified limit. The assessment was quashed and tax collected on exempt goods was directed to be refunded. Case-Laws VAT and Sales Tax Wed, 14 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128444