https://www.taxtmi.com/caselaws?id=154583 Gloves made of hosiery cloth or cotton cloth were analysed for classification under the Tamil Nadu General Sales Tax Act, 1959. The court read "ready-made goods" narrowly, confining it to garments or similar finished wear, and held that mere saleability without further labour did not make the gloves ready-made goods. It gave "hosiery" a broader commercial meaning to include knitwear and knitted articles for body parts, and treated the gloves as hosiery goods. On that basis, the gloves fell under entry 86 of the First Schedule and did not qualify for concessional treatment under the notification. en-us Wed, 01 Aug 1984 00:00:00 +0530 Fri, 23 Aug 2013 17:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154583 Gloves made of hosiery cloth or cotton cloth were analysed for classification under the Tamil Nadu General Sales Tax Act, 1959. The court read "ready-made goods" narrowly, confining it to garments or similar finished wear, and held that mere saleability without further labour did not make the gloves ready-made goods. It gave "hosiery" a broader commercial meaning to include knitwear and knitted articles for body parts, and treated the gloves as hosiery goods. On that basis, the gloves fell under entry 86 of the First Schedule and did not qualify for concessional treatment under the notification. Case-Laws VAT and Sales Tax Wed, 01 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154583