https://www.taxtmi.com/caselaws?id=158110 Pullovers and cardigans made from acrylic and cashmilon yarn were treated as readymade garments for sales tax purposes because they are articles of clothing worn as dress or garment in the ordinary sense. The relevant notification taxed all kinds of readymade garments except woollen garments, and it did not expressly exclude hosiery articles. The classification therefore turned on the ordinary meaning of garments and the breadth of the notification, with prior decisions supporting inclusion of hosiery within that wider description. On that basis, pullovers and cardigans fell within the taxable entry for readymade garments and were not to be assessed as unclassified goods. en-us Mon, 26 Sep 1994 00:00:00 +0530 Wed, 16 Oct 2013 18:16:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158110 Pullovers and cardigans made from acrylic and cashmilon yarn were treated as readymade garments for sales tax purposes because they are articles of clothing worn as dress or garment in the ordinary sense. The relevant notification taxed all kinds of readymade garments except woollen garments, and it did not expressly exclude hosiery articles. The classification therefore turned on the ordinary meaning of garments and the breadth of the notification, with prior decisions supporting inclusion of hosiery within that wider description. On that basis, pullovers and cardigans fell within the taxable entry for readymade garments and were not to be assessed as unclassified goods. Case-Laws VAT and Sales Tax Mon, 26 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158110