1959 (10) TMI 24

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..... to its sales of ready-made clothes. The exemption was based on the terms of G.O. Ms. No. 2328 (Revenue) dated 13th December, 1957. By that Government order, the Government of Andhra Pradesh exempted from the levy of sales tax all varieties of textiles manufactured by handloom, powerloom, or otherwise. That exemption was subsequently incorporated in the Andhra Pradesh General Sales Tax Act by addi .....

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..... cation exempting from the levy of sales tax the sales of cotton cloth or yarn manufactured in Uttar Pradesh on or after a specified date with a view to export such cloth or yarn outside the territories of India. The petitioners before the Supreme Court sold cotton cloth manufactured by them to their constituents who thereafter dyed and printed such cloth with a hand-made apparatus and exported it .....

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..... y and Others[1954] S.C.R. 53; 4 S.T.C. 205., wherein it was held that "where cashew-nuts were purchased, conditioned and processed for export abroad, the exported article is not the same as the one purchased and therefore the exemption under Article 286 would not apply." Their Lordships then stated that there was a "vast difference between prepared cashew-nuts and printed cloth." In my opinion, th .....

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