https://www.taxtmi.com/caselaws?id=140061 Fiscal exemption under entry 29 of Schedule A to the Bombay Sales Tax Act was held to cover only items ordinarily understood as "handloom cloth" in popular and commercial parlance. The expression "of all varieties" was read as enlarging the kinds of handloom cloth included, not as converting the entry into one for all handloom fabrics. Applying common trade understanding, handloom borders woven from silk, art silk and jari thread were treated as a distinct commodity and not as cloth. They therefore fell outside entry 29 and were not exempt from tax. en-us Mon, 23 Nov 1964 00:00:00 +0530 Thu, 18 Apr 2013 11:25:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140061 Fiscal exemption under entry 29 of Schedule A to the Bombay Sales Tax Act was held to cover only items ordinarily understood as "handloom cloth" in popular and commercial parlance. The expression "of all varieties" was read as enlarging the kinds of handloom cloth included, not as converting the entry into one for all handloom fabrics. Applying common trade understanding, handloom borders woven from silk, art silk and jari thread were treated as a distinct commodity and not as cloth. They therefore fell outside entry 29 and were not exempt from tax. Case-Laws VAT and Sales Tax Mon, 23 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140061