9911796707
TMI Blog1976 (2) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Tribunal and the Deputy Commissioner who revised the assessment suo motu were of the opinion that the commodity is neither cotton nor cotton waste, but cotton lint, which is taxable as general goods under section 5(1) of the Andhra Pradesh General Sales Tax Act at 3 per cent. The learned counsel, Mr. Venkatrama Reddy, appearing for the petitioner contended that the Tribunal and the Deputy Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unmanufactured state, whether ginned or unginned, baled, pressed or otherwise, but not including cotton waste". The petitioner purchases cotton-seeds and then processes them for the purpose of removing small fibres that stick on to the seeds. In other words, after the ginning of cotton, he purchases the seeds, and for the purpose of manufacturing oil, cotton-seeds are cleaned and processed. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced before me by M/s. Alimchand Topandas, Adoni (A.P.), appears to me to be cotton waste with a staple length much below the optimum required for direct spinning into yarn on any machine. The main use for this type of cotton waste is in the manufacture of rayons after chemically processing the fibres, dissolving in a suitable solvent and then regenerating into rayon filaments. Visco rayon i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the McGraw Hill Book Company, New York and London, at page 538, may be read: "Cotton waste from spinning mills consists principally of short fibres that have been rejected by machines in the process of combing and carding; and also floor sweepings, odds and ends from weaving, and various scraps." It is thus clear that in the process of separating the seeds from the fibres that this waste produ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
