https://www.taxtmi.com/caselaws?id=160712 The exemption notification covering "tapes, niwars and laces" was read in its common parlance and popular sense, because it did not qualify "niwars" by reference to any material. Applying the functional character test rather than the raw material used in manufacture, the Court treated niwars as retaining the same identity and use whether made from cotton yarn or mono filament yarn. All kinds of niwars therefore fell within entry 25(iv) and were exempt from sales tax; the narrower view limiting the exemption to cotton yarn niwars was rejected. en-us Tue, 08 Feb 2000 00:00:00 +0530 Mon, 23 Dec 2013 16:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160712 The exemption notification covering "tapes, niwars and laces" was read in its common parlance and popular sense, because it did not qualify "niwars" by reference to any material. Applying the functional character test rather than the raw material used in manufacture, the Court treated niwars as retaining the same identity and use whether made from cotton yarn or mono filament yarn. All kinds of niwars therefore fell within entry 25(iv) and were exempt from sales tax; the narrower view limiting the exemption to cotton yarn niwars was rejected. Case-Laws VAT and Sales Tax Tue, 08 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160712