https://www.taxtmi.com/caselaws?id=160532 Neck-ties fall within the sales tax entry for ready-made garments when assessed in their ordinary commercial sense. Classification depends on whether the article is sold in finished form for immediate use as an article of dress or adornment, rather than being tailored or stitched to individual measurements. Neck-ties satisfy this test because they are manufactured, marketed and worn as completed articles requiring no further processing before use. They are therefore classifiable as ready-made garments under entry 26, Part IV of Schedule II of the Madhya Pradesh General Sales Tax Act, 1958. 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 fall within the sales tax entry for ready-made garments when assessed in their ordinary commercial sense. Classification depends on whether the article is sold in finished form for immediate use as an article of dress or adornment, rather than being tailored or stitched to individual measurements. Neck-ties satisfy this test because they are manufactured, marketed and worn as completed articles requiring no further processing before use. They are therefore classifiable as ready-made garments under entry 26, Part IV of Schedule II of the Madhya Pradesh General Sales Tax Act, 1958. Case-Laws VAT and Sales Tax Thu, 17 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160532