https://www.taxtmi.com/caselaws?id=148295 Braided cord was treated as a textile within entry 4 of the Third Schedule to the Madras General Sales Tax Act, 1959, because the entry uses broad language covering all varieties of textiles and includes illustrative items such as handkerchiefs, towels, niwars and laces. The determining test was the ordinary commercial meaning of textile, and braided cord, made by braiding threads into an interlocking form, satisfied that description. The narrower argument that it must qualify only as "laces" was rejected, since that word was used in its common ornamental sense. The schedule exclusions did not cover braided cord, so it remained entitled to exemption from sales tax. en-us Wed, 19 Apr 1967 00:00:00 +0530 Thu, 25 Apr 2013 12:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148295 Braided cord was treated as a textile within entry 4 of the Third Schedule to the Madras General Sales Tax Act, 1959, because the entry uses broad language covering all varieties of textiles and includes illustrative items such as handkerchiefs, towels, niwars and laces. The determining test was the ordinary commercial meaning of textile, and braided cord, made by braiding threads into an interlocking form, satisfied that description. The narrower argument that it must qualify only as "laces" was rejected, since that word was used in its common ornamental sense. The schedule exclusions did not cover braided cord, so it remained entitled to exemption from sales tax. Case-Laws VAT and Sales Tax Wed, 19 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148295