https://www.taxtmi.com/caselaws?id=150060 Carpet woollen yarn was treated as an unclassified item taxable at the general rate because it fell outside both the notified yarn and woollen goods entries. "Yarn", undefined in the Act, bears its ordinary meaning of textile fibre produced by spinning; the commodity was not spun, was not used in weaving, and was used only for knotting carpets. Even if popularly described as yarn, it more closely resembled unspun fibre, which was outside the notified entry. It was also not "woollen goods", as that expression covered finished goods rather than raw material. en-us Thu, 30 Apr 1970 00:00:00 +0530 Wed, 08 May 2013 12:44:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150060 Carpet woollen yarn was treated as an unclassified item taxable at the general rate because it fell outside both the notified yarn and woollen goods entries. "Yarn", undefined in the Act, bears its ordinary meaning of textile fibre produced by spinning; the commodity was not spun, was not used in weaving, and was used only for knotting carpets. Even if popularly described as yarn, it more closely resembled unspun fibre, which was outside the notified entry. It was also not "woollen goods", as that expression covered finished goods rather than raw material. Case-Laws VAT and Sales Tax Thu, 30 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150060