9911796707
TMI Blog1975 (11) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... ment was incorrect. The exemption was therefore, sought to be withdrawn by way of revision. The details regarding the taxable turnover as compared in the original assessment and the additions now proposed and made in revision are as under : Asst. yr. Taxable turnover as determined in the original assessment Purchase of saree borders Sale value estimated 1969-70 12,18,786.91 11,832.89 14,790.49 1970-71 14,65,038.13 19,496.99 24,371.09 1971-72 15,17,207.13 31,759.74 33,699.68 1972-73 16,81,018.61 32,162.00 40,203.23 The figures in the last column are under dispute both on merits and on law. The sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be cut into as many borders as provided for. But for the possibility of cutting breadthwise, we do not find any difference between any other normal cloth piece. We do not also find any admixture of "sari" i.e. gold lace normally found in expensive Kancheepuram sarees. Even what looks like "golden" lace found in some of the boarders was explained by the representative of the dealer as nothing more than coloured yarn made of artificial fibre. This would be clear from the price itself which is must less than real "zari" lace. All these are either wholly or predominantly cotton or staple fibre. There is no dispute as to the facts. The dispute, however, relates to the classification for these "saree borders". It is the appellant s explanatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is transferred into an article like dress, garment or bed covers etc. which comes into ready use as such articles. After such transformation the article can no longer retain its previous state of cloth though it is made of cloth. We re unable to appreciate the argument that any workmanship or embroidery made upon a length of cloth should, by reason of some labour or money being spent over the cloth, deprive the cloth of its and existing character. The plain words of the enactment do not permit any limitation upon the meaning of the express term "cloth" by reason of its being subject to any workmanship thereupon after the stage or weaving" Many other High Courts, have followed to same view. For example, Rajasthan High Court considered eve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayon, artificial silk or wool will be textiles. What is contemplated is that the woven material need not be exclusively of cotton yarn but it may be partly of cotton yarn and partly or staple fibre, rayon, artificial silk or wool" The learned Counsel, therfore, would say that the authorities should have no difficulty in accepting the appellant s contention. He submitted that the original exemption was rightly allowed and that there was absolutely no ground for taking a different view. The learned State Represetnative on the other hand cited the decision of this Tribunal in T.A. 320/61, dt. 22nd Dec., 1961, a decision rendered prior to Kittappa s case. He also cited the decision of the Madras High Court in Abdul Hameed Saheb vs. State of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reliance on the case of this Tribunal in TA 519/72, where the facts were similar to those consider by the High Court reported in 16 STC 822. Madras, is misplaced. The learned State Representative relied upon the decisions of Gujarat and other High Courts where the entries are not at all identical. The entry in Gujarat and West Bengal is narrow. There are no words like "all varieties of textiles" and the entry follows Central Excise Law. Even though, the learned counsel would try to get some support from some of these decisions also, we do not, however, consider it proper to take those cases laws for consideration either for or against the appellant. Under the circumstances, we find the saree borders sold by the appellant should be treate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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