https://www.taxtmi.com/caselaws?id=431848 The expression "textile products" in Entry 3 of Part-II of the Odisha Entry Tax Act, 1999 was construed in its commercial context and with reference to the Schedule as a whole. The word "including" was treated as enlarging the scope of the entry rather than restricting it, so woven fabric goods were covered in their ordinary market sense despite their particular form or use. On that interpretation, saree, patta, dhoti and gamuchha were held to fall within the entry and to be exigible to entry tax. en-us Thu, 15 Dec 2022 00:00:00 +0530 Fri, 23 Dec 2022 09:18:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431848 The expression "textile products" in Entry 3 of Part-II of the Odisha Entry Tax Act, 1999 was construed in its commercial context and with reference to the Schedule as a whole. The word "including" was treated as enlarging the scope of the entry rather than restricting it, so woven fabric goods were covered in their ordinary market sense despite their particular form or use. On that interpretation, saree, patta, dhoti and gamuchha were held to fall within the entry and to be exigible to entry tax. Case-Laws VAT and Sales Tax Thu, 15 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431848