https://www.taxtmi.com/caselaws?id=128858 The expression "all varieties of cloth" in the exemption schedule was construed in its ordinary and popular sense, and hessian was held to fall within that meaning because the term "cloth" was wide enough to include coarse sacking made of hemp or jute. The fact that hessian was separately named in another sales tax schedule did not narrow the broader exemption language in the later statute. Applying the common parlance test, hessian was treated as cloth for the exemption entry, and its sale was therefore not taxable under the Bombay Sales Tax Act, 1953. en-us Wed, 05 Dec 1962 00:00:00 +0530 Fri, 12 Apr 2013 13:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128858 The expression "all varieties of cloth" in the exemption schedule was construed in its ordinary and popular sense, and hessian was held to fall within that meaning because the term "cloth" was wide enough to include coarse sacking made of hemp or jute. The fact that hessian was separately named in another sales tax schedule did not narrow the broader exemption language in the later statute. Applying the common parlance test, hessian was treated as cloth for the exemption entry, and its sale was therefore not taxable under the Bombay Sales Tax Act, 1953. Case-Laws VAT and Sales Tax Wed, 05 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128858