https://www.taxtmi.com/caselaws?id=158424 Cashmilon knitted hosiery goods were treated as hosiery goods for sales tax classification because the expression was construed in its broader commercial sense to include knitwear such as socks, tops, sweaters, scarves and mufflers. Entry 14, Part D did not apply because it was confined to woollen hosiery goods, and Entry 18, Part C did not apply because ready-to-wear apparel expressly excluded hosiery goods. The appropriate classification was Entry 20, Part B, covering hosiery goods other than those made wholly or partly of wool, making the goods eligible for the concessional 3 per cent rate, subject to proof before the assessing authority that they are knitted wear and not woollen goods. en-us Fri, 23 Feb 1996 00:00:00 +0530 Mon, 28 Oct 2013 14:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158424 Cashmilon knitted hosiery goods were treated as hosiery goods for sales tax classification because the expression was construed in its broader commercial sense to include knitwear such as socks, tops, sweaters, scarves and mufflers. Entry 14, Part D did not apply because it was confined to woollen hosiery goods, and Entry 18, Part C did not apply because ready-to-wear apparel expressly excluded hosiery goods. The appropriate classification was Entry 20, Part B, covering hosiery goods other than those made wholly or partly of wool, making the goods eligible for the concessional 3 per cent rate, subject to proof before the assessing authority that they are knitted wear and not woollen goods. Case-Laws VAT and Sales Tax Fri, 23 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158424