https://www.taxtmi.com/caselaws?id=153163 High density polyethylene woven fabrics were treated as falling within "artificial silk fabrics" for sales tax exemption purposes because the expression was construed broadly according to its trade and technical meaning. Artificial silk was understood as a wider genus of man-made fibres, with rayon being only one species, and polyethylene fibre woven into fabric was regarded as silk-like rather than a natural silk product. Departmental treatment and the Central Government exemption were cited as supporting this understanding, but not as controlling authorities. On that basis, the fabrics qualified for exemption under item 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959. en-us Thu, 30 Oct 1980 00:00:00 +0530 Thu, 18 Jul 2013 17:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153163 High density polyethylene woven fabrics were treated as falling within "artificial silk fabrics" for sales tax exemption purposes because the expression was construed broadly according to its trade and technical meaning. Artificial silk was understood as a wider genus of man-made fibres, with rayon being only one species, and polyethylene fibre woven into fabric was regarded as silk-like rather than a natural silk product. Departmental treatment and the Central Government exemption were cited as supporting this understanding, but not as controlling authorities. On that basis, the fabrics qualified for exemption under item 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Thu, 30 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153163