https://www.taxtmi.com/caselaws?id=161221 Wool waste was held not to fall within the exemption for "raw wool" under the relevant sales tax entry. The court applied strict construction of taxing exemptions, ruling that exemption language cannot be expanded beyond its clear words. Reading the schedule entries together, it treated "raw wool" as wool in an unprocessed or natural state and found that wool waste, being a processed by-product, did not satisfy that meaning. The legislative scheme showed a narrow exemption for specifically identified wool and a broader tax charge on woollen goods generally, so the exemption was denied and the material remained taxable. en-us Thu, 16 May 1996 00:00:00 +0530 Thu, 09 Jan 2014 18:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161221 Wool waste was held not to fall within the exemption for "raw wool" under the relevant sales tax entry. The court applied strict construction of taxing exemptions, ruling that exemption language cannot be expanded beyond its clear words. Reading the schedule entries together, it treated "raw wool" as wool in an unprocessed or natural state and found that wool waste, being a processed by-product, did not satisfy that meaning. The legislative scheme showed a narrow exemption for specifically identified wool and a broader tax charge on woollen goods generally, so the exemption was denied and the material remained taxable. Case-Laws VAT and Sales Tax Thu, 16 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161221