https://www.taxtmi.com/caselaws?id=154837 Classification of woollen cardigans and pullovers for sales tax depended on their commercial and common parlance meaning. The Tribunal found, on the evidence, that these goods are treated in trade as articles of hosiery rather than woollen goods, and that factual finding was treated as binding in revision because only questions of law were open under section 11 of the U.P. Sales Tax Act, 1948. The result was that woollen cardigans and pullovers were taxed as hosiery goods, not as woollen goods. en-us Mon, 09 Feb 1987 00:00:00 +0530 Tue, 27 Aug 2013 16:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154837 Classification of woollen cardigans and pullovers for sales tax depended on their commercial and common parlance meaning. The Tribunal found, on the evidence, that these goods are treated in trade as articles of hosiery rather than woollen goods, and that factual finding was treated as binding in revision because only questions of law were open under section 11 of the U.P. Sales Tax Act, 1948. The result was that woollen cardigans and pullovers were taxed as hosiery goods, not as woollen goods. Case-Laws VAT and Sales Tax Mon, 09 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154837