https://www.taxtmi.com/caselaws?id=150684 Hosiery banyans were held not to fall within the exemption for "cotton fabrics" under item 23 of Schedule III of the 1 July 1959 sales tax notification. The notification scheme, read with later retrospective and subsequent amendments expressly adding hosiery cloth sold in lengths and cotton hosiery goods, showed that hosiery items were not treated as included in the general expression by implication. The broader Central excise definition of cotton fabrics was considered but did not control the narrower sense used in the State notification. The result was that hosiery banyans remained taxable and could not claim exemption. en-us Wed, 17 Jul 1974 00:00:00 +0530 Tue, 21 May 2013 13:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150684 Hosiery banyans were held not to fall within the exemption for "cotton fabrics" under item 23 of Schedule III of the 1 July 1959 sales tax notification. The notification scheme, read with later retrospective and subsequent amendments expressly adding hosiery cloth sold in lengths and cotton hosiery goods, showed that hosiery items were not treated as included in the general expression by implication. The broader Central excise definition of cotton fabrics was considered but did not control the narrower sense used in the State notification. The result was that hosiery banyans remained taxable and could not claim exemption. Case-Laws VAT and Sales Tax Wed, 17 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150684