1970 (3) TMI 110

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lity of the assessee to be assessed on the turnover of worn out and torn old clothing pieces collected by him through hawkers from the public. The Commercial Tax Officer held that sales of such old clothings were taxable and accordingly levied a tax of Rs. 37.06 for the year 1965-66. The assessee preferred an appeal to the Deputy Commissioner who held that the goods in dispute were rags and they w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... kers from the public and then sold for the manufacture of paper. All varieties of textiles are exempted from sales tax with effect from 14th December, 1957. The question is, whether worn out and torn old clothings fall under the description of textiles. It is not disputed that notwithstanding the exemption of textiles from sales tax, ready-made garments such as wearing apparel are liable to tax an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X