https://www.taxtmi.com/caselaws?id=233812 Bed sheets made from powerloom cloth were held not to fall within the exemption for "cloth woven on powerloom" under Item 10 of the Kerala General Sales Tax Act Third Schedule, because the entry was construed in context and, in trade parlance, bed sheets are separate manufactured goods rather than cloth simpliciter. The schedule's separate treatment of other cloth-based products also showed legislative intent to distinguish cloth from articles made out of cloth, and the exemption was therefore confined to cloth itself. On interest, limited relief was granted by waiving interest up to the date of the Single Judge's judgment, while arrears and later interest remained payable. en-us Mon, 25 Jun 2012 00:00:00 +0530 Sat, 12 Jul 2014 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233812 Bed sheets made from powerloom cloth were held not to fall within the exemption for "cloth woven on powerloom" under Item 10 of the Kerala General Sales Tax Act Third Schedule, because the entry was construed in context and, in trade parlance, bed sheets are separate manufactured goods rather than cloth simpliciter. The schedule's separate treatment of other cloth-based products also showed legislative intent to distinguish cloth from articles made out of cloth, and the exemption was therefore confined to cloth itself. On interest, limited relief was granted by waiving interest up to the date of the Single Judge's judgment, while arrears and later interest remained payable. Case-Laws VAT and Sales Tax Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233812