https://www.taxtmi.com/caselaws?id=149794 The expression "all varieties of cloth" in Entry No. 6 of Schedule I of the M.P. General Sales Tax Act, 1958 is to be read in its ordinary and popular sense where "cloth" is undefined. On that basis, hessian cloth, being a woven fabric made by the same process as other cloths, falls within the entry even though it is coarser and not ordinarily used for garments. The broader statutory language and the absence of a specific exclusion support exemption from sales tax. A later notification referring to "gunny bags including hessian" does not control the meaning of the statutory entry or exclude hessian cloth from it. en-us Fri, 17 Apr 1970 00:00:00 +0530 Fri, 03 May 2013 16:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149794 The expression "all varieties of cloth" in Entry No. 6 of Schedule I of the M.P. General Sales Tax Act, 1958 is to be read in its ordinary and popular sense where "cloth" is undefined. On that basis, hessian cloth, being a woven fabric made by the same process as other cloths, falls within the entry even though it is coarser and not ordinarily used for garments. The broader statutory language and the absence of a specific exclusion support exemption from sales tax. A later notification referring to "gunny bags including hessian" does not control the meaning of the statutory entry or exclude hessian cloth from it. Case-Laws VAT and Sales Tax Fri, 17 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149794