https://www.taxtmi.com/caselaws?id=148281 The expression "artificial silk" in item 4 of the Third Schedule to the Madras General Sales Tax Act, 1959 was construed in its popular and commercial sense, not by a narrow scientific or etymological meaning. On that approach, Terylene, Terene, Dacron, Nylon and similar synthetic fabrics were treated as man-made synthetic fibres falling within "artificial silk" and therefore eligible for the relevant sales tax exemption. The Court also noted that the meaning adopted in the Art Silk Textiles (Production and Distribution) Control Order, 1962 could not control the Act's language, and that consistent treatment under related fiscal enactments supported the broader commercial meaning. en-us Fri, 25 Aug 1967 00:00:00 +0530 Thu, 25 Apr 2013 10:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148281 The expression "artificial silk" in item 4 of the Third Schedule to the Madras General Sales Tax Act, 1959 was construed in its popular and commercial sense, not by a narrow scientific or etymological meaning. On that approach, Terylene, Terene, Dacron, Nylon and similar synthetic fabrics were treated as man-made synthetic fibres falling within "artificial silk" and therefore eligible for the relevant sales tax exemption. The Court also noted that the meaning adopted in the Art Silk Textiles (Production and Distribution) Control Order, 1962 could not control the Act's language, and that consistent treatment under related fiscal enactments supported the broader commercial meaning. Case-Laws VAT and Sales Tax Fri, 25 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148281