9911796707
TMI Blog1972 (2) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... "Whether the turnover of the assessee in respect of the woollen coats was chargeable at the rate prescribed by the Notification No. F.5 (39) E & T/58/1 dated 1st April, 1958, namely, 7 per cent. or the same was chargeable at the general rate prescribed by the Act, namely, 31 per cent?" Under Notification No. F.21(7)SR/55 dated 25th March, 1955, different rates of sales tax were prescribed for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in List II was reduced to 31 per cent. Under Notification No. F.5(39) E & T/58/1 dated 1st April, 1958, the rate of sales tax on goods specified in the notification was raised to 7 per cent. The following items of this notification are relevant: "9. Pure silk and goods of all kinds made of such silk. 10.. All kinds of woollen goods including woollen hosiery, woollen yarn and woollen thread but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich gold, silver or gilded metals are used" qualify the words "all kinds of ready-made garments of ..... other textile fabrics". They do not qualify the words "all kinds of readymade garments of artificial silk, silk, wool ". Item No. 13 thus includes the following only: (a) All kinds of ready-made garments of artificial silk or silk. (b) All kinds of ready-made garments of wool. (c) All kind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax is chargeable on ready-made garments made of wool at 3 1/8 per cent. is correct. This is in our opinion also (sic) garments includes not only the cost of the fabric of which it is made but also the labour charges for making the garments. The sales tax on ready-made garments, it appears, therefore, has been fixed at a lower rate than the tax on the fabrics of which they are made. We, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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