https://www.taxtmi.com/caselaws?id=157110 A taxing entry using the unqualified expression "silk yarn" was interpreted in its ordinary and generic commercial sense, because the statutory context showed that the legislature distinguished between "pure silk" and "artificial silk" where a narrower meaning was intended. The HC held that the broader wording could not be restricted by implication, and distinguished authorities dealing with different entries and contexts. Artificial silk yarn was therefore included within "silk yarn" and fell within the tax-free schedule, with the assessee held not liable to sales tax under the disputed entry. en-us Wed, 10 Jul 1991 00:00:00 +0530 Mon, 30 Sep 2013 14:23:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157110 A taxing entry using the unqualified expression "silk yarn" was interpreted in its ordinary and generic commercial sense, because the statutory context showed that the legislature distinguished between "pure silk" and "artificial silk" where a narrower meaning was intended. The HC held that the broader wording could not be restricted by implication, and distinguished authorities dealing with different entries and contexts. Artificial silk yarn was therefore included within "silk yarn" and fell within the tax-free schedule, with the assessee held not liable to sales tax under the disputed entry. Case-Laws VAT and Sales Tax Wed, 10 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157110