https://www.taxtmi.com/caselaws?id=45615 Sales tax exemption for "cotton fabrics" did not extend to hosiery banyans under the notification of 1 July 1959. Separate exemptions for hosiery cloth sold in lengths and, later, cotton hosiery goods indicated that hosiery goods were outside the original general expression. The inclusive excise definition of cotton fabrics was confined to cotton cloth in a narrow sense and did not cover hosiery banyans as distinct articles manufactured from hosiery cloth. Exemption provisions require strict construction within their statutory context; hosiery banyans therefore remained taxable for the relevant period. en-us Wed, 17 Jul 1974 00:00:00 +0530 Sat, 14 Jan 2012 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45615 Sales tax exemption for "cotton fabrics" did not extend to hosiery banyans under the notification of 1 July 1959. Separate exemptions for hosiery cloth sold in lengths and, later, cotton hosiery goods indicated that hosiery goods were outside the original general expression. The inclusive excise definition of cotton fabrics was confined to cotton cloth in a narrow sense and did not cover hosiery banyans as distinct articles manufactured from hosiery cloth. Exemption provisions require strict construction within their statutory context; hosiery banyans therefore remained taxable for the relevant period. Case-Laws VAT and Sales Tax Wed, 17 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45615