https://www.taxtmi.com/caselaws?id=151389 Cut pieces of cotton cloth sold as rags or chindhis remained within the expression "cotton fabrics" in entry 15 of Schedule A to the Bombay Sales Tax Act, 1959, because the statutory meaning of cotton fabrics covered fabrics manufactured wholly or partly from cotton. Their irregular shape, sub-standard condition, or the fact that buyers used them as raw material for paper did not change their commercial description. The surrounding excise treatment of damaged cotton fabrics as chindhis, rags and fents supported that reading. As a result, such goods were outside the residuary entry 22 of Schedule E and were treated as cotton fabrics for sales tax purposes. en-us Sat, 05 Mar 1977 00:00:00 +0530 Wed, 05 Jun 2013 13:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151389 Cut pieces of cotton cloth sold as rags or chindhis remained within the expression "cotton fabrics" in entry 15 of Schedule A to the Bombay Sales Tax Act, 1959, because the statutory meaning of cotton fabrics covered fabrics manufactured wholly or partly from cotton. Their irregular shape, sub-standard condition, or the fact that buyers used them as raw material for paper did not change their commercial description. The surrounding excise treatment of damaged cotton fabrics as chindhis, rags and fents supported that reading. As a result, such goods were outside the residuary entry 22 of Schedule E and were treated as cotton fabrics for sales tax purposes. Case-Laws VAT and Sales Tax Sat, 05 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151389