https://www.taxtmi.com/caselaws?id=151360 The term "carpet" in Entry 30 of Schedule B was construed in its ordinary and popular sense, supported by dictionary meaning, rather than a narrow technical meaning. On the facts, the assessee described the commodity as carpet in cash-memos, admitted it was sold in the market as carpet, and the material showed it to be a thick woven floor-covering, even if laid above a duree. The consistent view of the taxing authorities was a factual finding that should not have been disturbed in writ jurisdiction. The commodity was treated as carpet and was outside the textile exemption. en-us Mon, 02 Aug 1976 00:00:00 +0530 Wed, 05 Jun 2013 10:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151360 The term "carpet" in Entry 30 of Schedule B was construed in its ordinary and popular sense, supported by dictionary meaning, rather than a narrow technical meaning. On the facts, the assessee described the commodity as carpet in cash-memos, admitted it was sold in the market as carpet, and the material showed it to be a thick woven floor-covering, even if laid above a duree. The consistent view of the taxing authorities was a factual finding that should not have been disturbed in writ jurisdiction. The commodity was treated as carpet and was outside the textile exemption. Case-Laws VAT and Sales Tax Mon, 02 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151360