https://www.taxtmi.com/caselaws?id=150157 The Allahabad HC applied the popular and commercial meaning of "carpet" because the term was not defined in the statute or rules. It held that ordinary usage, dictionary meaning and trade understanding controlled, and on that basis durrets, being woven cotton fabrics with a fluffy surface on both sides, did not answer the accepted meaning of carpets, which are commonly understood as woollen, knotted articles. The court also noted that carpets and durries were separately dealt with in the notifications, indicating that durrets were an intermediate article outside the carpet entry. Durrets were therefore treated as unclassified goods taxable at the general rate. en-us Tue, 24 Nov 1970 00:00:00 +0530 Thu, 09 May 2013 14:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150157 The Allahabad HC applied the popular and commercial meaning of "carpet" because the term was not defined in the statute or rules. It held that ordinary usage, dictionary meaning and trade understanding controlled, and on that basis durrets, being woven cotton fabrics with a fluffy surface on both sides, did not answer the accepted meaning of carpets, which are commonly understood as woollen, knotted articles. The court also noted that carpets and durries were separately dealt with in the notifications, indicating that durrets were an intermediate article outside the carpet entry. Durrets were therefore treated as unclassified goods taxable at the general rate. Case-Laws VAT and Sales Tax Tue, 24 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150157