https://www.taxtmi.com/caselaws?id=152550 The Allahabad High Court interpreted the term 'garment' in a sales tax notification to include caps made of fur and velvetine, ruling them as 'ready-made garments.' The court emphasized that the term encompasses all items used to cover the body, including headgear like caps. By analyzing the dictionary meaning and previous case law, the court concluded that caps qualify as garments under the notification, upholding the levy of sales tax. This judgment underscores the inclusive nature of the term 'garment' and the importance of linguistic interpretation in tax laws. en-us Wed, 12 Jul 1978 00:00:00 +0530 Sat, 06 Jul 2013 14:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152550 The Allahabad High Court interpreted the term 'garment' in a sales tax notification to include caps made of fur and velvetine, ruling them as 'ready-made garments.' The court emphasized that the term encompasses all items used to cover the body, including headgear like caps. By analyzing the dictionary meaning and previous case law, the court concluded that caps qualify as garments under the notification, upholding the levy of sales tax. This judgment underscores the inclusive nature of the term 'garment' and the importance of linguistic interpretation in tax laws. Case-Laws VAT and Sales Tax Wed, 12 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152550