https://www.taxtmi.com/caselaws?id=152732 Labels sold for stitching to garments were analysed under a taxing notification that covered "laces". Applying the ordinary and common parlance meaning of the term, the HC held that the tape-like labels bearing the firm's name did not answer the description of lace. The revising authority's broader classification was therefore unsustainable, and the labels fell outside the notified taxable entry. en-us Wed, 18 Apr 1979 00:00:00 +0530 Tue, 09 Jul 2013 15:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152732 Labels sold for stitching to garments were analysed under a taxing notification that covered "laces". Applying the ordinary and common parlance meaning of the term, the HC held that the tape-like labels bearing the firm's name did not answer the description of lace. The revising authority's broader classification was therefore unsustainable, and the labels fell outside the notified taxable entry. Case-Laws VAT and Sales Tax Wed, 18 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152732