1979 (10) TMI 202

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..... ) comprising 90 per cent wool were taxable, in the assessment year 1970-71, as woollen goods at the rate of 6 per cent or as unclassified item at the rate of 3 per cent. The revising authority found that jursi and topas contained 90 per cent wool and 10 per cent nylon. Before coming to the relevant entry it is pertinent to look into the various notifications issued from time to time imposing tax o .....

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..... wool and nylon or other mixture. According to him, this indicates that the intention was to include in this entry all those goods which were woollen goods even if they were manufactured by mixture of nylon, etc. According to him, as the jursi and topas comprised of 90 per cent wool and 10 per cent nylon it was obviously woollen goods meant to be used in winter. Therefore, it should be taxed at th .....

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..... t learned counsel's submission. It is well-known to legislative practice that sometimes, merely by way of abundant caution, expressions or descriptions are used, which are not strictly necessary to convey the meaning. They are used only for the sake of clarity and to dispel doubt and uncertainty." If the argument of the learned standing counsel is accepted then articles known as terry wool, terryc .....

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