https://www.taxtmi.com/caselaws?id=128810 The expression "textile fabrics of any kind" in entry 79 of Schedule B was construed broadly, and the inclusive words following it were treated as enlarging rather than narrowing the scope of the entry. Machine cloth and silk bolting cloth were therefore classified within that entry and not left to the residuary entry. The Court also applied ordinary meaning and common parlance, finding no sufficient material to show that the goods would not ordinarily be understood as textile fabrics. Customs treatment in other countries was held insufficient to control the sales tax classification. en-us Mon, 18 Mar 1963 00:00:00 +0530 Thu, 11 Apr 2013 15:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128810 The expression "textile fabrics of any kind" in entry 79 of Schedule B was construed broadly, and the inclusive words following it were treated as enlarging rather than narrowing the scope of the entry. Machine cloth and silk bolting cloth were therefore classified within that entry and not left to the residuary entry. The Court also applied ordinary meaning and common parlance, finding no sufficient material to show that the goods would not ordinarily be understood as textile fabrics. Customs treatment in other countries was held insufficient to control the sales tax classification. Case-Laws VAT and Sales Tax Mon, 18 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128810