https://www.taxtmi.com/caselaws?id=153193 An exemption entry using the commercial expression "cotton fabrics of all varieties" was construed in common parlance, as understood by ordinary traders and merchants, because the notification did not define the term. The Court took guidance from cognate statutes, including the Central Sales Tax Act and the Central Excises and Salt Act, where fabrics impregnated, coated or laminated with artificial materials are treated as cotton fabrics. On that basis, cotton-coated fabric fell within the exemption notification and was not liable to sales tax. The Tribunal's view that the commodity was exempt was upheld. en-us Thu, 05 Nov 1981 00:00:00 +0530 Fri, 19 Jul 2013 12:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153193 An exemption entry using the commercial expression "cotton fabrics of all varieties" was construed in common parlance, as understood by ordinary traders and merchants, because the notification did not define the term. The Court took guidance from cognate statutes, including the Central Sales Tax Act and the Central Excises and Salt Act, where fabrics impregnated, coated or laminated with artificial materials are treated as cotton fabrics. On that basis, cotton-coated fabric fell within the exemption notification and was not liable to sales tax. The Tribunal's view that the commodity was exempt was upheld. Case-Laws VAT and Sales Tax Thu, 05 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153193