https://www.taxtmi.com/caselaws?id=160532 Neck-ties are treated as ready-made garments under the Madhya Pradesh General Sales Tax Act when viewed in their ordinary and commercial sense. Applying the common parlance test, the article's finished condition, immediate usability, and sale without tailoring or stitching to individual measure were decisive. On that basis, neck-ties were held to fall within entry 26, Part IV of Schedule II, because they are worn as articles of dress or adornment in ready-to-use form. The note states that the reference was answered in favour of the assessee, with the appeal left for final disposal before the appropriate Division Bench. en-us Thu, 17 Aug 2000 00:00:00 +0530 Thu, 19 Dec 2013 17:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160532 Neck-ties are treated as ready-made garments under the Madhya Pradesh General Sales Tax Act when viewed in their ordinary and commercial sense. Applying the common parlance test, the article's finished condition, immediate usability, and sale without tailoring or stitching to individual measure were decisive. On that basis, neck-ties were held to fall within entry 26, Part IV of Schedule II, because they are worn as articles of dress or adornment in ready-to-use form. The note states that the reference was answered in favour of the assessee, with the appeal left for final disposal before the appropriate Division Bench. Case-Laws VAT and Sales Tax Thu, 17 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160532