https://www.taxtmi.com/caselaws?id=155164 In sales tax classification, "cloth" in Entry No. 6 of Schedule I to the M.P. General Sales Tax Act, 1958 was interpreted in its ordinary and popular sense as woven, knitted or felted material that is pliable and capable of being wrapped, folded or wound around. Industrial use alone did not exclude a product from the entry if it retained that basic pliable character. On that basis, hair belting, being a woven fabric capable of being wound round, was treated as falling within "cloth" and was covered by the entry in favour of the assessee. en-us Mon, 28 Jul 1986 00:00:00 +0530 Sat, 31 Aug 2013 18:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155164 In sales tax classification, "cloth" in Entry No. 6 of Schedule I to the M.P. General Sales Tax Act, 1958 was interpreted in its ordinary and popular sense as woven, knitted or felted material that is pliable and capable of being wrapped, folded or wound around. Industrial use alone did not exclude a product from the entry if it retained that basic pliable character. On that basis, hair belting, being a woven fabric capable of being wound round, was treated as falling within "cloth" and was covered by the entry in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 28 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155164