https://www.taxtmi.com/caselaws?id=381101 Jute sutli was classified by its ordinary commercial meaning, not by a narrow literal reading of "yarn." The court held that sutli, being a spun strand used for tying and for making tat, patti and bags, fell within the lower-rate entry for jute products rather than the higher-rate entry for imported yarn. The later notification dated 07.10.2002, which expressly included sutli or jute yarn, was treated as clarificatory and supported the view that the commodity was always intended to be covered by the lower-rate entry. The enhancement of tax liability was therefore set aside and relief to the assessee was restored. en-us Thu, 09 May 2019 00:00:00 +0530 Wed, 05 Jun 2019 07:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381101 Jute sutli was classified by its ordinary commercial meaning, not by a narrow literal reading of "yarn." The court held that sutli, being a spun strand used for tying and for making tat, patti and bags, fell within the lower-rate entry for jute products rather than the higher-rate entry for imported yarn. The later notification dated 07.10.2002, which expressly included sutli or jute yarn, was treated as clarificatory and supported the view that the commodity was always intended to be covered by the lower-rate entry. The enhancement of tax liability was therefore set aside and relief to the assessee was restored. Case-Laws VAT and Sales Tax Thu, 09 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381101