https://www.taxtmi.com/caselaws?id=128976 Cloth manufactured on powerlooms in a factory was treated as "mill-made textile" for purposes of exemption under section 5A(1)(i) of the General Sales Tax Act, 1125. The court construed the expression by contrast with handloom textiles and accepted that "mill" can denote a factory or building housing machinery. Because the goods were produced with the aid of powerlooms situated in a factory, they fell within the exempt category. The contrary view that powerloom cloth cannot qualify as mill cloth was rejected, and the assessee obtained the exemption. en-us Tue, 13 Jul 1965 00:00:00 +0530 Mon, 15 Apr 2013 18:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128976 Cloth manufactured on powerlooms in a factory was treated as "mill-made textile" for purposes of exemption under section 5A(1)(i) of the General Sales Tax Act, 1125. The court construed the expression by contrast with handloom textiles and accepted that "mill" can denote a factory or building housing machinery. Because the goods were produced with the aid of powerlooms situated in a factory, they fell within the exempt category. The contrary view that powerloom cloth cannot qualify as mill cloth was rejected, and the assessee obtained the exemption. Case-Laws VAT and Sales Tax Tue, 13 Jul 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128976