https://www.taxtmi.com/caselaws?id=164228 Neck-tie was treated as falling within the expression "readymade garments" under the Bengal Finance (Sales Tax) Act, 1941, because it is commercially understood, sold, and used as a finished article for immediate wear without tailoring or special measurement. The common parlance test and dictionary meanings supported that construction, and later legislative entries expressly including neck-tie reinforced the same view. On that basis, the lower authorities' contrary treatment was incorrect, and the assessment and revisional orders were liable to be set aside with reassessment on the correct classification. en-us Wed, 07 Jan 2009 00:00:00 +0530 Sat, 19 Apr 2014 18:53:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164228 Neck-tie was treated as falling within the expression "readymade garments" under the Bengal Finance (Sales Tax) Act, 1941, because it is commercially understood, sold, and used as a finished article for immediate wear without tailoring or special measurement. The common parlance test and dictionary meanings supported that construction, and later legislative entries expressly including neck-tie reinforced the same view. On that basis, the lower authorities' contrary treatment was incorrect, and the assessment and revisional orders were liable to be set aside with reassessment on the correct classification. Case-Laws VAT and Sales Tax Wed, 07 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164228