https://www.taxtmi.com/caselaws?id=151291 In construing the sales tax exemption for "textiles" under Schedule B, the court applied the popular or commercial meaning test rather than a technical or scientific definition. It held that goods specially manufactured for industrial use do not fall within the entry merely because they are woven or contain textile material. The use and market perception of the article were relevant to its character. On that basis, cotton and woollen dryer felts, made for paper mills and not ordinarily traded as textiles, were held not to be textiles within item 30 and therefore not exempt from sales tax. 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 In construing the sales tax exemption for "textiles" under Schedule B, the court applied the popular or commercial meaning test rather than a technical or scientific definition. It held that goods specially manufactured for industrial use do not fall within the entry merely because they are woven or contain textile material. The use and market perception of the article were relevant to its character. On that basis, cotton and woollen dryer felts, made for paper mills and not ordinarily traded as textiles, were held not to be textiles within item 30 and therefore not exempt from sales tax. Case-Laws VAT and Sales Tax Thu, 10 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151291