https://www.taxtmi.com/caselaws?id=163487 Where a notification uses the word "yarn" without definition, it must be construed in its ordinary commercial and grammatical sense. On that basis, yarn is a spun strand primarily meant for weaving, knitting or rope-making. Applying that test, badh (baan), a finished product made from grass and used mainly for cots, did not satisfy the essential characteristics of yarn, even if it could be used in making cots and other articles. The later exemption notification for badh (baan) also supported the view that it was outside the yarn entry. It was therefore treated as an unclassified item rather than goods falling within the concessional yarn entry. en-us Fri, 09 Apr 2004 00:00:00 +0530 Thu, 27 Mar 2025 18:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163487 Where a notification uses the word "yarn" without definition, it must be construed in its ordinary commercial and grammatical sense. On that basis, yarn is a spun strand primarily meant for weaving, knitting or rope-making. Applying that test, badh (baan), a finished product made from grass and used mainly for cots, did not satisfy the essential characteristics of yarn, even if it could be used in making cots and other articles. The later exemption notification for badh (baan) also supported the view that it was outside the yarn entry. It was therefore treated as an unclassified item rather than goods falling within the concessional yarn entry. Case-Laws VAT / Sales Tax Fri, 09 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163487