https://www.taxtmi.com/caselaws?id=154096 Plain HDPE fabrics were treated as covered by the sales tax exemption for "rayon or artificial silk fabrics" because product descriptions in revenue statutes are understood in their popular or trade sense, not a scientific or technical sense. The Tribunal's finding that the fabrics were regarded in trade as artificial silk was accepted, and the fact that they were made from tapes rather than yarn did not change their exempt character, especially without any contrary finding on the nature of the tapes. The fabrics were therefore not liable to tax. en-us Wed, 21 Mar 1984 00:00:00 +0530 Tue, 06 Aug 2013 18:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154096 Plain HDPE fabrics were treated as covered by the sales tax exemption for "rayon or artificial silk fabrics" because product descriptions in revenue statutes are understood in their popular or trade sense, not a scientific or technical sense. The Tribunal's finding that the fabrics were regarded in trade as artificial silk was accepted, and the fact that they were made from tapes rather than yarn did not change their exempt character, especially without any contrary finding on the nature of the tapes. The fabrics were therefore not liable to tax. Case-Laws VAT and Sales Tax Wed, 21 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154096