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    <title>1972 (4) TMI 83 - ALLAHABAD HIGH COURT</title>
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    <description>Cotton mufflers and topas that are machine-knitted and worn next to the skin fall within hosiery goods rather than ready-made garments or unclassified goods. Although garments may broadly include articles of clothing, hosiery includes knitwear in modern usage. Classification as hosiery made of pure cotton or silk applies the relevant notification and subjects these articles to sales tax at the prescribed hosiery rate.</description>
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