https://www.taxtmi.com/caselaws?id=159374 Cotton rags or chindies are not "cotton fabrics" for sales tax purposes because the term must be understood in common or commercial parlance as cotton cloth used as fabric or for making clothing and other cotton goods. Old pieces of cloth that have lost their utility as fabrics fall outside that description. A prior clarification could not displace the governing legal position where the material law and binding precedent pointed the other way. The goods were therefore liable to tax as unspecified goods under section 5(1) of the Karnataka Sales Tax Act, 1957. en-us Mon, 07 Jul 1997 00:00:00 +0530 Fri, 22 Nov 2013 17:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159374 Cotton rags or chindies are not "cotton fabrics" for sales tax purposes because the term must be understood in common or commercial parlance as cotton cloth used as fabric or for making clothing and other cotton goods. Old pieces of cloth that have lost their utility as fabrics fall outside that description. A prior clarification could not displace the governing legal position where the material law and binding precedent pointed the other way. The goods were therefore liable to tax as unspecified goods under section 5(1) of the Karnataka Sales Tax Act, 1957. Case-Laws VAT and Sales Tax Mon, 07 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159374