https://www.taxtmi.com/caselaws?id=45615 Hosiery banyans were held not to fall within the expression "cotton fabrics" for purposes of the sales tax exemption in Item 23 of Schedule III of the 1 July 1959 notification. The text of the exemption scheme, read with later notifications, showed a separate exemption for hosiery cloth sold in lengths and a later separate exemption for cotton hosiery goods, indicating that hosiery goods were not covered by the original general description. The article treats the Central Excises definition as too narrow to extend the exemption to hosiery banyans, which were distinct manufactured articles. Exemption provisions were therefore to be construed strictly in their statutory context. 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 Hosiery banyans were held not to fall within the expression "cotton fabrics" for purposes of the sales tax exemption in Item 23 of Schedule III of the 1 July 1959 notification. The text of the exemption scheme, read with later notifications, showed a separate exemption for hosiery cloth sold in lengths and a later separate exemption for cotton hosiery goods, indicating that hosiery goods were not covered by the original general description. The article treats the Central Excises definition as too narrow to extend the exemption to hosiery banyans, which were distinct manufactured articles. Exemption provisions were therefore to be construed strictly in their statutory context. Case-Laws VAT and Sales Tax Wed, 17 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45615