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TMI Blog1970 (2) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... ed mill-made saris on which a second processing is done through manual labour before they are marketed for sale, are mill-made cloth within the meaning of item No. 35 of Notification No. C.T.A. 56/57-32518-F dated 16th December, 1957, and exempt from sales tax. (2) Whether durries are carpets within the meaning of item No. 40 of Notification No. 33927-C.T.A. 130/57-F dated 30th December, 1957, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -made cloth which is dyed and/or printed by hand after it comes out of the mill. The question for consideration is whether after such dyeing or/and printing, the cloth continued to be mill-made cloth, or ceased to be so because of the dyeing or printing made subsequent to its coming out of the mill. 4.. The learned Tribunal answered the question against the revenue. The learned Standing Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew to export such cloth or yarn outside the territories of India, on condition that the cloth or yarn was actually exported and proof of such export was furnished. A contention was advanced before their Lordships that when a quantity of cloth sold by the dealer was printed, coloured or dyed, it got transformed into some other material and therefore what was exported was not the same cloth. The ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s at length. 6.. The two decisions relied on by the learned Standing Counsel may now be examined. In Pravin Bros. v. State of Gujarat[1964] 15 S.T.C. 478. , the facts were completely different. There were two entries under consideration. Entry 15 of Schedule A to the Bombay Sales Tax Act related to cotton fabrics as defined in item 19 of the First Schedule to the Central Excises and Salt Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tinguishable on facts. 7.. We are clearly of opinion that this case is concluded by the principle laid down in Kailash Nath and Another v. The State of Uttar Pradesh [1957] 8 S.T.C. 358. In that view of the matter the first question must be answered in the affirmative, that is hand-printed mill-made saris on which a second processing is done through manual labour, before they are marketed for s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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