https://www.taxtmi.com/caselaws?id=150177 Woollen ready-made garments were covered by the concessional sales tax rate under the relevant notification scheme, because the notifications had to be read together and the later notification did not alter the earlier rate structure for listed textile items. Item 13 of the earlier notification was construed as separately including ready-made garments of wool, while the qualifying words applied only to the last category concerning silk and other textile fabrics with gold, silver or gilded metal. On that construction, woollen coats fell within the concessional entry and were not liable at the general rate. en-us Tue, 01 Feb 1972 00:00:00 +0530 Thu, 09 May 2013 17:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150177 Woollen ready-made garments were covered by the concessional sales tax rate under the relevant notification scheme, because the notifications had to be read together and the later notification did not alter the earlier rate structure for listed textile items. Item 13 of the earlier notification was construed as separately including ready-made garments of wool, while the qualifying words applied only to the last category concerning silk and other textile fabrics with gold, silver or gilded metal. On that construction, woollen coats fell within the concessional entry and were not liable at the general rate. Case-Laws VAT and Sales Tax Tue, 01 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150177