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TMI Blog1967 (7) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... turnover consists of inter-State sales of braided cord, lamp wicks and braided ropes of the size of about 1/4" diameter. The Tribunal considered: "They are braided by machinery and being a string that is also cord does not seem to take it out of the category of laces. In fact they are after pressing them through another machine cut into small pieces and made into shoe-laces." In its opinion, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption allowed by section 8, with reference to item 4 in the Third Schedule to the Madras General Sales Tax Act, 1959, will not enure to exempt inter-State sales. This, however, does not conclude the matter in favour of the State. Section 14 of the Central Sales Tax Act, 1956, defines goods of special importance in inter-State trade or commerce and item (ii-a) covers cotton fabrics as defined in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii-a) itself would appear to have been introduced with effect from 1st October, 1958. Item No. 12 was substituted by item No. 19 by Act 14 of 1961; but in substance it did not affect the scope of the entry. The old entry, item No. 12, also related to cotton fabrics. If braided cord, as we consider, is declared goods and its inter-State sales fall within the ambit of section 8(2) of the Central Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 S.T.C. 451.fibre. It is not because of any exemption under the Central Act, interState sales of braided cord are not chargeable to tax under section 8(2)(a) of the Central Act. This is because section 8(2)(a) of the Central Act applies to inter-State sales of declared goods, the rate applicable to sale or purchase of such goods inside the appropriate State and no rate is prescribed in local ..... X X X X Extracts X X X X X X X X Extracts X X X X
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