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TMI Blog1963 (4) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... n the same list?" The assessee at whose instance the statement has been referred, is a manufacturer of canvas cloth and the question is at what rate it is liable to pay sales tax on the turnover of sale of canvas cloth. Under section 3 of the U. P. Sales Tax Act subject to the other provisions of the Act, a dealer is liable for each assessment year to pay a tax at the rate of two naye paise per rupee on his turnover of a year. Section 3-A empowers the State Government to declare that the turnover in respect of any goods shall not be liable to tax except at such single point in the series of sales by successive dealers as may be specified. When the State Government makes such a declaration it is empowered to declare further that the turnov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tubes. On 30th March, 1949, the State Government amended the above notification with effect from 1st April, 1949, and declared that "the following goods shall be taxed at all points of sale at the rate of three pies per rupee; (1) Leather, canvas, crepe and rubber goods (except tyres and tubes)." The assessment year here is 1949-50. It is admitted the assessee is liable to pay sales tax on the turnover of sale of canvas cloth manufactured and sold by it and the only question is the rate of sales tax payable by it. Its contention is that the goods sold by it came within serial No. 9 of the notification dated 8th June, 1948, amended with effect from 1st April, 1949, through the notification dated 30th March, 1949, or in the alternative th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in joining under one serial number goods made out of rubber with leather, canvas and crepe. Further, the word "manufactured" used in the third column of the Schedule cannot go with leather, because leather is not manufactured. Finally, whatever doubt there was is completely removed by the note expressly referring to "leather goods". There would have been no occasion for this note if serial No. 9 referred to leather as distinct from leather goods. We have, therefore, not the slightest doubt that what is included in serial No. 9 is canvas goods and not canvas cloth. There is no difference between the meanings of the phrases "leather, canvas, crepe or rubber goods" used at serial No. 9 of the notification dated 8th June, 1948, and "leather, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth or excluding other kinds of cloth. Serial No. 3 of woollen goods and knitting wool does not include woollen cloth and, therefore, it cannot be said that all kinds of cloth are not included in serial No. 2. We are unable to accept the contention of Sri Jagadish Swarup that the sale of canvas cloth by the assessee is not covered by entry No. 2 of the notification dated 8th June, 1948. Our answer to the question is as follows: "The word 'goods' in the two notifications refers to and qualifies 'canvas' also. Canvas cloth as distinct from goods made out of canvas, is not covered by entry No. 9 of the notification. Canvas cloth is covered by serial No. 2 of the notification dated 8th June, 1948." We direct that copies of this judgment be se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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