https://www.taxtmi.com/caselaws?id=150467 Silk yarn prepared by reeling cocoon filaments on a charka was treated as hand-spun yarn for purposes of the exemption, because "hand-spun" was construed as an ordinary commercial term and not a term of art. The Court relied on dictionary meaning, trade usage and administrative practice, and accepted that manual picking, twisting and reeling of the filaments produced hand-spun silk yarn notwithstanding the cocoon's natural emission of filaments. The exemption was understood as supporting cottage industry and self-employment, so the sale was exempt from tax. Assessment-revision notices seeking to tax the transactions were therefore misconceived and the writ of prohibition was properly issued. en-us Wed, 02 Aug 1972 00:00:00 +0530 Fri, 17 May 2013 12:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150467 Silk yarn prepared by reeling cocoon filaments on a charka was treated as hand-spun yarn for purposes of the exemption, because "hand-spun" was construed as an ordinary commercial term and not a term of art. The Court relied on dictionary meaning, trade usage and administrative practice, and accepted that manual picking, twisting and reeling of the filaments produced hand-spun silk yarn notwithstanding the cocoon's natural emission of filaments. The exemption was understood as supporting cottage industry and self-employment, so the sale was exempt from tax. Assessment-revision notices seeking to tax the transactions were therefore misconceived and the writ of prohibition was properly issued. Case-Laws VAT and Sales Tax Wed, 02 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150467