https://www.taxtmi.com/caselaws?id=155420 Coir yarn was treated as falling within the entry "yarn of all kinds except cotton yarn" because the term "yarn" was given its ordinary commercial meaning as a spun strand used for weaving, knitting or rope-making. The text notes that coir yarn is produced by spinning coir and is used for rope-making, and that its use in coir matting also answers the weaving requirement. On that basis, coir yarn was covered by the notification and taxable as a classified item at 2 per cent. en-us Thu, 27 Aug 1987 00:00:00 +0530 Wed, 04 Sep 2013 12:47:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155420 Coir yarn was treated as falling within the entry "yarn of all kinds except cotton yarn" because the term "yarn" was given its ordinary commercial meaning as a spun strand used for weaving, knitting or rope-making. The text notes that coir yarn is produced by spinning coir and is used for rope-making, and that its use in coir matting also answers the weaving requirement. On that basis, coir yarn was covered by the notification and taxable as a classified item at 2 per cent. Case-Laws VAT and Sales Tax Thu, 27 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155420