https://www.taxtmi.com/caselaws?id=164055 HDPE woven fabrics, described as nylon, fishnet or mosquito-net fabrics, were held outside the textile exemption because Notification No. 7038 expressly excluded PVC/HDPE fabrics. The exclusion was treated as clear and unambiguous, so it could not be confined to HDPE fabrics used only for industrial or commercial purposes. A prior view that such fabrics might fall within rayon or artificial silk fabrics was displaced once the specific exclusion was introduced. Exemption notifications were applied strictly, and the words used were given their ordinary, natural and grammatical meaning. The result was that HDPE woven fabrics were not exempt under the textile entry and remained taxable as excluded goods. en-us Thu, 19 Apr 2007 00:00:00 +0530 Wed, 16 Apr 2014 18:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164055 HDPE woven fabrics, described as nylon, fishnet or mosquito-net fabrics, were held outside the textile exemption because Notification No. 7038 expressly excluded PVC/HDPE fabrics. The exclusion was treated as clear and unambiguous, so it could not be confined to HDPE fabrics used only for industrial or commercial purposes. A prior view that such fabrics might fall within rayon or artificial silk fabrics was displaced once the specific exclusion was introduced. Exemption notifications were applied strictly, and the words used were given their ordinary, natural and grammatical meaning. The result was that HDPE woven fabrics were not exempt under the textile entry and remained taxable as excluded goods. Case-Laws VAT and Sales Tax Thu, 19 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164055