https://www.taxtmi.com/caselaws?id=153053 A taxing schedule with both a specific taxable entry and a tax-free khadi entry must be harmoniously construed so neither provision is made redundant. Silk goods, including handspun silk yarn and handwoven silk cloth, were treated as falling within the exemption because "khadi" was read in context as referring to the handspun and handwoven manufacturing process, and the broader taxable silk entry could not override that exemption. Tasar and matha goods were likewise found outside serial No. 8 and not exigible to sales tax. The disputed goods were therefore held not taxable under the revenue entry, and the exemption applied. en-us Fri, 18 Jul 1980 00:00:00 +0530 Tue, 16 Jul 2013 17:22:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153053 A taxing schedule with both a specific taxable entry and a tax-free khadi entry must be harmoniously construed so neither provision is made redundant. Silk goods, including handspun silk yarn and handwoven silk cloth, were treated as falling within the exemption because "khadi" was read in context as referring to the handspun and handwoven manufacturing process, and the broader taxable silk entry could not override that exemption. Tasar and matha goods were likewise found outside serial No. 8 and not exigible to sales tax. The disputed goods were therefore held not taxable under the revenue entry, and the exemption applied. Case-Laws VAT and Sales Tax Fri, 18 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153053