https://www.taxtmi.com/caselaws?id=140079 Palavs, being woven ornamental additions attached breadthwise to saris, were treated as trimming-like decorative articles rather than independent garments. Applying the ordinary, dictionary and popular meaning of entry 47(i) of Schedule B to the Bombay Sales Tax Act, 1953, the Gujarat HC held that braids, borders, laces and trimmings cover such appendages used for embellishment. The manner of attachment did not take palavs outside the entry, and any possible overlap with entry 10 was unnecessary to resolve once coverage under entry 47(i) was established. en-us Tue, 24 Nov 1964 00:00:00 +0530 Thu, 18 Apr 2013 12:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140079 Palavs, being woven ornamental additions attached breadthwise to saris, were treated as trimming-like decorative articles rather than independent garments. Applying the ordinary, dictionary and popular meaning of entry 47(i) of Schedule B to the Bombay Sales Tax Act, 1953, the Gujarat HC held that braids, borders, laces and trimmings cover such appendages used for embellishment. The manner of attachment did not take palavs outside the entry, and any possible overlap with entry 10 was unnecessary to resolve once coverage under entry 47(i) was established. Case-Laws VAT and Sales Tax Tue, 24 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140079