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TMI Blog1953 (9) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 64 of 1952-53: "Whether in respect of sale of artificial silk manufactured in foreign countries and imported to India, the petitioner is liable to pay sales tax thereon after 19th November, 1948, in view of Government notification No. F1. 4851-S.T. 1-48-26". Substantially the same question has been referred by him in C.P. No. 73 and by the Commissioner of Sales Tax in C.P. No. 28 of 1953. Arg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to therein, charka silk and filature silk may be left out as artificial silk is not alleged to be either of these but is said to be "foreign silk". In support of this it was argued that if the word "silk" is meant to denote only the fine, soft substance produced by silk worm to form their cocoons the expression "filature silk" itself is wide enough to include local as well as foreign silk and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt to treating the unreal as real. "Silk" when qualified by the word "artificial" indicates something which has its appearance and sheen, just as what is called German silver or chemical diamond in popular parlance signify the colour and lustre of these and not the contents thereof. It may be that artificial silk is treated as good as silk on grounds of economy by those to whom the softness by to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 12 Q.B.D. 224 at p. 229. No other point is raised and since the petitioners conceded that if the notification is held to be inapplicable to "artificial silk" the answer to the questions formulated has to be in the affirmative against the petitioner in each case to the effect that they are liable to pay the tax notwith- standing the notification. Advocate's fee payable to Government in each refer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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