https://www.taxtmi.com/caselaws?id=41609 The Court ruled that 'hosiery goods' do not qualify as 'declared goods' under section 14 of the Central Sales Tax Act. The judgment emphasized the distinction between 'knitted material' and 'fabric,' concluding that hosiery goods, including knitwear like vests, socks, and gloves, are not classified as fabrics. The decision favored the revenue authority, rejecting the petitioner's argument that hosiery goods should be considered under 'woollen fabrics' or 'cotton fabrics.' Ultimately, the Court held that hosiery goods do not fall within the scope of declared goods for tax exemption purposes. en-us Wed, 08 Feb 1984 00:00:00 +0530 Fri, 09 Aug 2013 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41609 The Court ruled that 'hosiery goods' do not qualify as 'declared goods' under section 14 of the Central Sales Tax Act. The judgment emphasized the distinction between 'knitted material' and 'fabric,' concluding that hosiery goods, including knitwear like vests, socks, and gloves, are not classified as fabrics. The decision favored the revenue authority, rejecting the petitioner's argument that hosiery goods should be considered under 'woollen fabrics' or 'cotton fabrics.' Ultimately, the Court held that hosiery goods do not fall within the scope of declared goods for tax exemption purposes. Case-Laws VAT and Sales Tax Wed, 08 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41609