https://www.taxtmi.com/caselaws?id=152997 Cotton hose made from thick cotton yarn on circular weaving machines was held not to fall within "cloth" in entry No. 6 of Schedule I to the M.P. General Sales Tax Act, 1958. The court applied the ordinary and popular meaning of cloth as woven fabric or stuff, but only while the material retains that character. Once the yarn was cut into different sizes and transformed into a distinct marketable article, it ceased to retain the identity of cloth. The result was that cotton hose was not exempt from tax under the entry. en-us Thu, 11 Dec 1980 00:00:00 +0530 Mon, 15 Jul 2013 15:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152997 Cotton hose made from thick cotton yarn on circular weaving machines was held not to fall within "cloth" in entry No. 6 of Schedule I to the M.P. General Sales Tax Act, 1958. The court applied the ordinary and popular meaning of cloth as woven fabric or stuff, but only while the material retains that character. Once the yarn was cut into different sizes and transformed into a distinct marketable article, it ceased to retain the identity of cloth. The result was that cotton hose was not exempt from tax under the entry. Case-Laws VAT and Sales Tax Thu, 11 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152997