https://www.taxtmi.com/caselaws?id=264935 HDPE/PP woven fabric was treated as a textile under the Haryana Value Added Tax Act, 2003, because the terms "textiles", "rayon", "artificial silk" and "nylon" were construed in their popular and common parlance sense rather than technically. The inclusive nature of Entry 51 of Schedule B, covering cotton, woollen or silken textiles and related varieties, brought fabric manufactured from HDPE within the exemption. A departmental clarification could not override the statutory entry as interpreted under settled principles for taxing entries, and the fabric was therefore exempt from tax. en-us Wed, 14 May 2014 00:00:00 +0530 Sun, 04 Oct 2015 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264935 HDPE/PP woven fabric was treated as a textile under the Haryana Value Added Tax Act, 2003, because the terms "textiles", "rayon", "artificial silk" and "nylon" were construed in their popular and common parlance sense rather than technically. The inclusive nature of Entry 51 of Schedule B, covering cotton, woollen or silken textiles and related varieties, brought fabric manufactured from HDPE within the exemption. A departmental clarification could not override the statutory entry as interpreted under settled principles for taxing entries, and the fabric was therefore exempt from tax. Case-Laws VAT and Sales Tax Wed, 14 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264935