https://www.taxtmi.com/caselaws?id=163267 Handkerchiefs were held not to fall within the expression "textile fabrics" under serial No. 37A of Schedule A to the West Bengal Value Added Tax Act, 2003. The entry was construed according to its ordinary and popular meaning, and the omission of any express reference to handkerchiefs, unlike the earlier sales tax statute, showed legislative intent to treat them as a separate commercial commodity. Their later separate inclusion in another schedule from 1 February 2006 reinforced that classification. The Commissioner's classification and tax determination were therefore upheld in favour of the Revenue. en-us Thu, 01 Feb 2007 00:00:00 +0530 Thu, 27 Mar 2014 16:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163267 Handkerchiefs were held not to fall within the expression "textile fabrics" under serial No. 37A of Schedule A to the West Bengal Value Added Tax Act, 2003. The entry was construed according to its ordinary and popular meaning, and the omission of any express reference to handkerchiefs, unlike the earlier sales tax statute, showed legislative intent to treat them as a separate commercial commodity. Their later separate inclusion in another schedule from 1 February 2006 reinforced that classification. The Commissioner's classification and tax determination were therefore upheld in favour of the Revenue. Case-Laws VAT and Sales Tax Thu, 01 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163267