1971 (7) TMI 142

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..... ivil Case No. 298 of 1969: (The Commissioner of Sales Tax, Madhya Pradesh v. Punjab Ginning and Pressing Factory, Khandwa). Both these are references raising the same point. The question referred is: "Whether hessian is covered by the term 'cloth' used in item No. 6 of Schedule I to the State Act and, therefore, exempt from tax?" 2.. This court had in a Division Bench case, Commissioner of Sales .....

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..... sian cloth shall be deemed to have formed part of the Principal Act, from the commencement thereof." In view of these amended provisions the decision of this court has become obsolete and the present cases must now be decided in view of the amended law. 3.. By the aforesaid amendment hessian cloth has been clearly exempted from entry No. 6 of Schedule I and consequently is not exempt from sales .....

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