https://www.taxtmi.com/caselaws?id=151291 Sales tax exemption for cotton, woollen or silken textiles depends on the goods' popular or commercial meaning in the market, rather than their technical, scientific or dictionary classification. Item 30 of Schedule B excludes articles expressly listed and does not cover goods merely because they are woven or contain textile material. Cotton and woollen dryer felts, specially manufactured for paper-mill use and not ordinarily bought or sold as textiles, fall outside the entry. Their industrial use is relevant to their commercial character. Consequently, dryer felts are not exempt from sales tax as textiles. en-us Thu, 10 Mar 1977 00:00:00 +0530 Mon, 03 Jun 2013 16:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151291 Sales tax exemption for cotton, woollen or silken textiles depends on the goods' popular or commercial meaning in the market, rather than their technical, scientific or dictionary classification. Item 30 of Schedule B excludes articles expressly listed and does not cover goods merely because they are woven or contain textile material. Cotton and woollen dryer felts, specially manufactured for paper-mill use and not ordinarily bought or sold as textiles, fall outside the entry. Their industrial use is relevant to their commercial character. Consequently, dryer felts are not exempt from sales tax as textiles. Case-Laws VAT and Sales Tax Thu, 10 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151291