https://www.taxtmi.com/caselaws?id=164225 Labels manufactured from yarn and sold in rolls were held to be textiles for purposes of Entry No. 14 of Schedule B to the Haryana General Sales Tax Act, 1973. The governing test was the popular or common parlance meaning of textile, focusing on whether the goods are understood in the market as woven fabric. Because the labels were woven from yarn and their essential character was not altered by sale in rolls, use in a particular trade, or cutting to size, they retained textile character. The issue was therefore answered in favour of the assessee and against the Revenue. en-us Fri, 15 May 2009 00:00:00 +0530 Sat, 08 Nov 2014 20:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164225 Labels manufactured from yarn and sold in rolls were held to be textiles for purposes of Entry No. 14 of Schedule B to the Haryana General Sales Tax Act, 1973. The governing test was the popular or common parlance meaning of textile, focusing on whether the goods are understood in the market as woven fabric. Because the labels were woven from yarn and their essential character was not altered by sale in rolls, use in a particular trade, or cutting to size, they retained textile character. The issue was therefore answered in favour of the assessee and against the Revenue. Case-Laws VAT and Sales Tax Fri, 15 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164225