https://www.taxtmi.com/caselaws?id=128612 Words in a taxing entry must be construed in their ordinary commercial and popular sense, as understood by persons conversant with the subject matter. On that approach, "ready-made garments" denotes outer dress or visible clothing, while hosiery goods are knitted articles such as socks and stockings. The distinction in common usage means hosiery goods do not fall within the expression "ready-made garments" in entry No. 2 of Part IV of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958. The later amendment excluding ready-made hosiery or knitted garments was treated as confirming the original plain meaning. Hosiery goods were therefore taxable under entry No. 1 of Part VI of Schedule II. en-us Thu, 08 Aug 1963 00:00:00 +0530 Tue, 09 Apr 2013 12:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128612 Words in a taxing entry must be construed in their ordinary commercial and popular sense, as understood by persons conversant with the subject matter. On that approach, "ready-made garments" denotes outer dress or visible clothing, while hosiery goods are knitted articles such as socks and stockings. The distinction in common usage means hosiery goods do not fall within the expression "ready-made garments" in entry No. 2 of Part IV of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958. The later amendment excluding ready-made hosiery or knitted garments was treated as confirming the original plain meaning. Hosiery goods were therefore taxable under entry No. 1 of Part VI of Schedule II. Case-Laws VAT and Sales Tax Thu, 08 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128612