https://www.taxtmi.com/caselaws?id=163889 An exemption notification describing goods as "silk yarn" was construed in its natural and ordinary sense because the entry did not qualify the term with "pure", even though that qualifier appeared elsewhere in the same notification. On that construction, the expression was held to include both pure silk yarn and artificial silk yarn. The commodity therefore qualified for exemption, and the challenge to the Tribunal's view failed. The governing principle is that a commodity description used in generic form in an exemption notification covers all varieties ordinarily encompassed by that description unless the text expressly limits it. en-us Tue, 16 Jan 2007 00:00:00 +0530 Mon, 14 Apr 2014 10:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163889 An exemption notification describing goods as "silk yarn" was construed in its natural and ordinary sense because the entry did not qualify the term with "pure", even though that qualifier appeared elsewhere in the same notification. On that construction, the expression was held to include both pure silk yarn and artificial silk yarn. The commodity therefore qualified for exemption, and the challenge to the Tribunal's view failed. The governing principle is that a commodity description used in generic form in an exemption notification covers all varieties ordinarily encompassed by that description unless the text expressly limits it. Case-Laws VAT and Sales Tax Tue, 16 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163889