https://www.taxtmi.com/caselaws?id=160030 An undefined taxing expression in a concessional purchase tax notification was construed in its ordinary commercial sense, so cotton yarn produced by spinning was treated as "textile" and the unit qualified as a textile mill. The notification's object of encouraging use of cotton grown in the State supported a broader reading rather than a narrow exclusion of spinning units. The temporal condition was also satisfied because establishment of the company or dealer registration was not the same as establishment of the mill; machinery installation and commencement of production occurred within the relevant period. Alleged consignment-based despatches did not defeat the concession. en-us Mon, 31 Aug 1998 00:00:00 +0530 Sat, 07 Dec 2013 14:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160030 An undefined taxing expression in a concessional purchase tax notification was construed in its ordinary commercial sense, so cotton yarn produced by spinning was treated as "textile" and the unit qualified as a textile mill. The notification's object of encouraging use of cotton grown in the State supported a broader reading rather than a narrow exclusion of spinning units. The temporal condition was also satisfied because establishment of the company or dealer registration was not the same as establishment of the mill; machinery installation and commencement of production occurred within the relevant period. Alleged consignment-based despatches did not defeat the concession. Case-Laws VAT and Sales Tax Mon, 31 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160030