https://www.taxtmi.com/caselaws?id=149854 In construing an exemption notification, the words must be read in context and according to their ordinary commercial meaning. Articles made from cotton yarn, including elastic dori and fita, were treated as falling within the specific expressions "tapes, niwars and laces" and, in any event, within the wider category of cotton fabrics of all varieties. The presence of elastic material did not alter their essential character as cotton fabrics. On that construction, the disputed turnover was exempt from sales tax under the notification. en-us Thu, 11 Feb 1971 00:00:00 +0530 Sat, 04 May 2013 14:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149854 In construing an exemption notification, the words must be read in context and according to their ordinary commercial meaning. Articles made from cotton yarn, including elastic dori and fita, were treated as falling within the specific expressions "tapes, niwars and laces" and, in any event, within the wider category of cotton fabrics of all varieties. The presence of elastic material did not alter their essential character as cotton fabrics. On that construction, the disputed turnover was exempt from sales tax under the notification. Case-Laws VAT and Sales Tax Thu, 11 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149854