https://www.taxtmi.com/caselaws?id=152757 A taxing entry must be construed in its clear and ordinary sense: woollen goods described in the notification did not extend to articles made of 90 per cent wool and 10 per cent nylon. Because the entry contained no indication that mixed-fibre articles were included, the goods could not be treated as woollen goods merely due to their predominant wool content or winter use. They were therefore classifiable only as unclassified goods at the lower rate, and the assessee succeeded on classification. en-us Sat, 06 Oct 1979 00:00:00 +0530 Tue, 09 Jul 2013 18:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152757 A taxing entry must be construed in its clear and ordinary sense: woollen goods described in the notification did not extend to articles made of 90 per cent wool and 10 per cent nylon. Because the entry contained no indication that mixed-fibre articles were included, the goods could not be treated as woollen goods merely due to their predominant wool content or winter use. They were therefore classifiable only as unclassified goods at the lower rate, and the assessee succeeded on classification. Case-Laws VAT and Sales Tax Sat, 06 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152757