9911796707
TMI Blog1971 (2) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... U.P., Lucknow, the Additional Revising Authority, Sales Tax, Varanasi, has submitted this statement of the case under section 11(3) of the U.P. Sales Tax Act. The statement of the case is a consolidated one relating to two assessment years, viz., 1962-63 and 1963-64 and a common question of law has been referred. The question is in Hindi. When translated in English it reads as under: "Are dori an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the Revising Authority, who held that the elastic dori and fita were laces and were covered by the notification in question. The Commissioner of Sales Tax is aggrieved and has caused this reference to be brought before us. The notification exempts certain categories of goods. Category 3 reads as under: "Textiles of the following varieties manufactured on powerlooms, excluding durries, carpe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding, as measuring lines, etc." In the Webster's New International Dictionary, one of the meanings assigned to the word "lace" is "a cord, band, or line; now specif. a string, cord, or band, passing through eyelet or other holes and used in drawing and holding together parts of a garment, of a shoe, of a machine belt, etc." "Fita" can, no doubt, be regarded as a tape. In fact "fita" appears to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expressed the opinion that braided cords were not laces, which according to the dictionary meaning, was a delicate open work fabric or net work of threads etc. The word "lace" of course was considered by the Madras High Court. But it has also other meanings which we have extracted above from the Webster's dictionary. In our opinion the context in which the word "lace" has occurred in the relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the elastic material, the product can be called as elastic cotton fabric, but it remains a cotton fabric nevertheless. As stated above, we answer the question by saying that dori and fita are a kind of lace and tape, and, in any case, they fall within the entry "cotton fabrics of all varieties", and, as such, are covered by the Notification No. S.T. 4064/X-960(4)-58 dated 25th November, 195 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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