https://www.taxtmi.com/caselaws?id=153678 Hosiery is interpreted in its ordinary commercial sense, not as a broad category covering every machine-knitted garment. The applicable test is that hosiery must be knitted and of the nature of underclothing worn next to the skin. On that basis, woollen pullovers and cardigans, which are ordinarily worn as outer garments and are understood in trade and common parlance as woollen goods, do not fall within hosiery. They are therefore treated as woollen goods for sales tax purposes. en-us Fri, 19 Feb 1982 00:00:00 +0530 Fri, 26 Jul 2013 18:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153678 Hosiery is interpreted in its ordinary commercial sense, not as a broad category covering every machine-knitted garment. The applicable test is that hosiery must be knitted and of the nature of underclothing worn next to the skin. On that basis, woollen pullovers and cardigans, which are ordinarily worn as outer garments and are understood in trade and common parlance as woollen goods, do not fall within hosiery. They are therefore treated as woollen goods for sales tax purposes. Case-Laws VAT and Sales Tax Fri, 19 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153678