https://www.taxtmi.com/caselaws?id=159536 Exemption notifications were strictly construed, and quilts, beds and pillows with substantial cotton content were held not to qualify as "ready-made goods made of cloth" because they were not primarily made of cloth. The later entry for "handwoven quilt beds and pillows" was treated as effective only from the date of amendment, and the goods were not proved to be handwoven, having been shown as machine-stitched as well as hand-stitched. The concessional tax claim therefore failed and the revision petitions were dismissed. en-us Mon, 16 Sep 1991 00:00:00 +0530 Wed, 27 Nov 2013 11:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159536 Exemption notifications were strictly construed, and quilts, beds and pillows with substantial cotton content were held not to qualify as "ready-made goods made of cloth" because they were not primarily made of cloth. The later entry for "handwoven quilt beds and pillows" was treated as effective only from the date of amendment, and the goods were not proved to be handwoven, having been shown as machine-stitched as well as hand-stitched. The concessional tax claim therefore failed and the revision petitions were dismissed. Case-Laws VAT and Sales Tax Mon, 16 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159536