https://www.taxtmi.com/caselaws?id=153324 Woven woollen handloom mufflers and scarfs remain woollen cloth where they are not machine-knitted hosiery and have not undergone a further process converting them into clothes or garments. Size or suitability for use as a garment does not by itself alter their character as cloth. A specific exemption for woollen cloth prevails over a general taxing notification covering woollen goods. The goods were therefore exempt from tax as woollen cloth. en-us Fri, 08 May 1981 00:00:00 +0530 Mon, 22 Jul 2013 15:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153324 Woven woollen handloom mufflers and scarfs remain woollen cloth where they are not machine-knitted hosiery and have not undergone a further process converting them into clothes or garments. Size or suitability for use as a garment does not by itself alter their character as cloth. A specific exemption for woollen cloth prevails over a general taxing notification covering woollen goods. The goods were therefore exempt from tax as woollen cloth. Case-Laws VAT and Sales Tax Fri, 08 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153324