https://www.taxtmi.com/caselaws?id=158632 On a strict construction of the Madhya Pradesh General Sales Tax Act, wool waste is not treated as "raw wool" within entry 39 of Schedule I because it is not wool in its natural state and has already undergone processing. The Schedule was read as taxing woollen goods generally while exempting only raw wool, with knitting wool expressly excepted. The document therefore states that wool waste falls outside the exemption and is taxable under the Act. en-us Thu, 16 May 1996 00:00:00 +0530 Sat, 02 Nov 2013 12:36:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158632 On a strict construction of the Madhya Pradesh General Sales Tax Act, wool waste is not treated as "raw wool" within entry 39 of Schedule I because it is not wool in its natural state and has already undergone processing. The Schedule was read as taxing woollen goods generally while exempting only raw wool, with knitting wool expressly excepted. The document therefore states that wool waste falls outside the exemption and is taxable under the Act. Case-Laws VAT and Sales Tax Thu, 16 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158632