https://www.taxtmi.com/caselaws?id=155948 Where a taxing entry is left undefined, its scope must be determined by commercial parlance rather than scientific composition or end-use. Applying that approach, the Tribunal held that non-cotton yarn waste was treated in trade as a separate commodity, described as left-over short lengths or sweepings sold at a lower value, and was not included within the expression "non-cotton yarn" in the relevant notification. The absence of an express exclusion in another statute did not control the construction of the West Bengal notification. The exemption claim therefore failed, and the assessment treating sales of non-cotton yarn waste as taxable was sustained. en-us Wed, 24 Jan 1990 00:00:00 +0530 Wed, 11 Sep 2013 12:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155948 Where a taxing entry is left undefined, its scope must be determined by commercial parlance rather than scientific composition or end-use. Applying that approach, the Tribunal held that non-cotton yarn waste was treated in trade as a separate commodity, described as left-over short lengths or sweepings sold at a lower value, and was not included within the expression "non-cotton yarn" in the relevant notification. The absence of an express exclusion in another statute did not control the construction of the West Bengal notification. The exemption claim therefore failed, and the assessment treating sales of non-cotton yarn waste as taxable was sustained. Case-Laws VAT and Sales Tax Wed, 24 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155948