Sure, maybe if you have no clothes, or they are falling off you, or they no longer serve the purpose of actually clothing you.
However, most clothes purchases are on the same level of necessity as an iPad - such as: "my current stuff is old" or "out of style" or "I just want something new and shiny".
The "Rationalization" variant: "I have a professional obligation to stay up-to-date / Wouldn't want to embarrass my friends / Need to support my favorite designer.
What next? Food? :)