https://www.taxtmi.com/caselaws?id=128623 A taxing notification must be construed in its grammatical and contextual setting. Item 9, read with the schedule and note, was directed to manufactured goods made out of specified materials, so it covered canvas goods but not canvas cloth as such. The absence of commas did not widen the entry, and the reference to goods "manufactured" reinforced that the provision applied to finished articles rather than the raw material or textile cloth. Canvas cloth was instead treated as cloth manufactured by mills and fell within item 2 of the schedule. en-us Tue, 23 Apr 1963 00:00:00 +0530 Tue, 09 Apr 2013 12:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128623 A taxing notification must be construed in its grammatical and contextual setting. Item 9, read with the schedule and note, was directed to manufactured goods made out of specified materials, so it covered canvas goods but not canvas cloth as such. The absence of commas did not widen the entry, and the reference to goods "manufactured" reinforced that the provision applied to finished articles rather than the raw material or textile cloth. Canvas cloth was instead treated as cloth manufactured by mills and fell within item 2 of the schedule. Case-Laws VAT and Sales Tax Tue, 23 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128623