9911796707
TMI Blog1978 (7) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee were covered under the expression of 'ready-made garments other than those made out of woollen cloth' of Notification No. ST-6439/X-1012-1962 dated 1st December, 1962?" The answer to the question referred, for the assessment year 1966-67, depends on whether the caps, made of fur and velvetine, manufactured by the assessee, commercially known as Rampuri caps, are ready-made garmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax, U.P. v. Verma Hosiery, Lucknow[1972] 30 S.T.C. 606; 1972 U.P.T.C. 258., and Pareek Hosiery Products v. Deputy Commissioner of Sales Tax[1962] 13 S.T.C. 722. In Verma Hosiery case(1), the question was whether cotton mufflers and topas were "ready-made garments" or "hosiery goods". It was held: " 'Garment', according to Webster's Dictionary, means an article of clothing. It is thus a very wide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... each piece manufactured by the petitioner is less than Rs. 4. The word 'garment' in Webster's New 20th Century Dictionary (1956 Edition) means: '1. (a) any article of clothing; (b) (pl.) clothes, costume. 2.. Covering.' In Oxford Dictionary the word 'garment' has been stated to mean 'Any article of dress; in sing. esp., an outer vestment, in pl. clothes.' The learned Deputy Government Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have read "ready-made dresses". The use of the word "garment" is in the widest sense. Socks, topas and mufflers may be hosiery goods and liable to tax under a separate notification but all the same they are ready-made garments as they are used to cover the body. For the reasons stated above, we answer the question referred to us in the affirmative in favour of the Commissioner of Sales Tax and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
