https://www.taxtmi.com/caselaws?id=148514 Mill-made sataranjis are carpets in their ordinary and popular sense, so they fall within the specific carpet entry and not within the broader category of mill-made fabrics. Because the taxing notifications used separate and distinct entries, they had to be construed harmoniously so that neither became redundant; reading carpets as part of fabrics would make the carpet entry otiose. Applying common parlance, and relying on the Tribunal's finding, the court treated sataranjis as carpets and held that they were excluded from the mill-made fabrics entry, with the issue answered in favour of the Revenue. en-us Tue, 01 Jul 1969 00:00:00 +0530 Mon, 29 Apr 2013 14:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148514 Mill-made sataranjis are carpets in their ordinary and popular sense, so they fall within the specific carpet entry and not within the broader category of mill-made fabrics. Because the taxing notifications used separate and distinct entries, they had to be construed harmoniously so that neither became redundant; reading carpets as part of fabrics would make the carpet entry otiose. Applying common parlance, and relying on the Tribunal's finding, the court treated sataranjis as carpets and held that they were excluded from the mill-made fabrics entry, with the issue answered in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 01 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148514