https://www.taxtmi.com/caselaws?id=24271 A tariff or schedule entry that qualifies a series of goods by a descriptive condition must be read as a whole on its plain language. On that construction, the words "made wholly or mainly of cotton" governed the entire entry in item 32, including hosiery and rope, and could not be confined only to cotton yarn. The entry therefore did not extend to woollen hosiery, and the assessee was entitled only to the residuary 15% development rebate rather than the 25% rate under the special schedule item. en-us Thu, 02 Feb 1989 00:00:00 +0530 Mon, 18 Jan 2010 18:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24271 A tariff or schedule entry that qualifies a series of goods by a descriptive condition must be read as a whole on its plain language. On that construction, the words "made wholly or mainly of cotton" governed the entire entry in item 32, including hosiery and rope, and could not be confined only to cotton yarn. The entry therefore did not extend to woollen hosiery, and the assessee was entitled only to the residuary 15% development rebate rather than the 25% rate under the special schedule item. Case-Laws Income Tax Thu, 02 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24271