https://www.taxtmi.com/caselaws?id=128852 Handloom tax entries are construed in their ordinary commercial sense, not by broad dictionary meaning, when the statute uses the word "cloth" in a sales tax exemption context. Applying common parlance, the Court treated shetranji or cotton carpets woven on a handloom as a distinct commodity from handloom cloth, and found no contextual basis in the surrounding exemption scheme to enlarge the entry to cover carpets. The result was that such carpets were held outside entry 29 of Schedule A to the Bombay Sales Tax Act, 1959. en-us Fri, 01 Nov 1963 00:00:00 +0530 Fri, 12 Apr 2013 12:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128852 Handloom tax entries are construed in their ordinary commercial sense, not by broad dictionary meaning, when the statute uses the word "cloth" in a sales tax exemption context. Applying common parlance, the Court treated shetranji or cotton carpets woven on a handloom as a distinct commodity from handloom cloth, and found no contextual basis in the surrounding exemption scheme to enlarge the entry to cover carpets. The result was that such carpets were held outside entry 29 of Schedule A to the Bombay Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Fri, 01 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128852