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TMI Blog1972 (4) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... P. Sales Tax Act at the instance of the Commissioner of Sales Tax, U.P., Lucknow. These cases were first heard on 24th February, 1972, and judgment was dictated in court but before the judgment could be signed, it was discovered that the references related to the assessment years 1964-65 and 1961-62, but in the two questions referred by the Revising Authority only the year 1964-65 had been referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. ST-6439/X-1012-1962 dated 1st December, 1962, and were liable to tax in the assessment year 1964-65 at the rate of 2 paise per rupee under section 3 of the U.P. Sales Tax Act. (2) If the answer to question No. (1) is in the negative, whether cotton mufflers and topas were in 1964-65 liable to tax as 'hosiery made of pure cotton or silk' at 1 paisa per rupee under Notification No. ST456 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ster's Dictionary means an article of clothing. It is thus a very wide term and includes everything that can be called an article of clothing. In that sense even hosiery goods would be covered by the term "garments". The term "hosiery" originally meant knitted garments like socks and stocking, which were meant to cover the feet and the legs. This term has, however, now come to acquire a wider mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hosiery and are covered by the Notification No. ST-4562-II/X-902(7-M)-57 dated 1st October, 1962, and are taxable at 1 paisa per rupee. That being so, they cannot be taxed as ready-made garments nor can they be taxed as unclassified goods. We answer the question as reframed by us accordingly. The assessee is entitled to costs which we assess at Rs. 100. There will be one set of costs only. Refe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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