https://www.taxtmi.com/caselaws?id=148520 The taxing entry describing "cloth of all kinds, including dhotis, saris and bed-sheets" was construed broadly to cover all kinds of cloth. Fents and towels were treated as varieties of cloth, and bed-sheets were expressly included in the description. On that construction, these goods fell within entry No. 5 of Notification No. ST-905/X dated 31 March 1956 and were chargeable under section 3-A of the U.P. Sales Tax Act, rather than being treated as unclassified items. The broad inclusive wording was decisive, and no stay of the reference was required pending the Supreme Court appeal. en-us Mon, 16 Dec 1968 00:00:00 +0530 Mon, 29 Apr 2013 14:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148520 The taxing entry describing "cloth of all kinds, including dhotis, saris and bed-sheets" was construed broadly to cover all kinds of cloth. Fents and towels were treated as varieties of cloth, and bed-sheets were expressly included in the description. On that construction, these goods fell within entry No. 5 of Notification No. ST-905/X dated 31 March 1956 and were chargeable under section 3-A of the U.P. Sales Tax Act, rather than being treated as unclassified items. The broad inclusive wording was decisive, and no stay of the reference was required pending the Supreme Court appeal. Case-Laws VAT and Sales Tax Mon, 16 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148520