https://www.taxtmi.com/caselaws?id=159475 Jute bags and hessian bags were construed as manufactured articles and not as "jute goods" within item 12 of the Tenth Schedule to rule 3(66a) of the Bengal Sales Tax Rules, 1941, because the entry was read in its ordinary commercial sense as covering hessian, sacking and carpet backing fabrics or cloths. The reference in the entry to the notification under the West Bengal Sales Tax Act, 1954 did not enlarge its scope to include bags made from those materials. An administrative trade circular could not override or alter that statutory meaning and, on the facts, had no determinative effect on eligibility under the exemption schedule. en-us Tue, 22 Sep 1992 00:00:00 +0530 Tue, 26 Nov 2013 12:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159475 Jute bags and hessian bags were construed as manufactured articles and not as "jute goods" within item 12 of the Tenth Schedule to rule 3(66a) of the Bengal Sales Tax Rules, 1941, because the entry was read in its ordinary commercial sense as covering hessian, sacking and carpet backing fabrics or cloths. The reference in the entry to the notification under the West Bengal Sales Tax Act, 1954 did not enlarge its scope to include bags made from those materials. An administrative trade circular could not override or alter that statutory meaning and, on the facts, had no determinative effect on eligibility under the exemption schedule. Case-Laws VAT and Sales Tax Tue, 22 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159475