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TMI Blog1979 (9) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable under that Act?" The assessee carried on business in handloom shawls and lohis. Under entry No. 18 of Notification No. ST-911/X dated 31st March, 1956, issued under section 4 of the Act, "all kinds of cloth manufactured on handloom" was exempt from tax. The assessee claimed that shawls and lohis were handloom cloth and, as such, exempt from tax. The Judge (Revisions), following a Division Bench decision of this Court in the case of Firm Jaswant Rai Jai Narain v. Sales Tax Officer(1), held that handloom shawls and lohis were clothes and not cloth as appearing in the notification and refused the exemption claimed. The reference came up before a learned single Judge of this Court, who, taking the view that there was an apparent confl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be exempt from payment of tax. Item No. 18. All kinds of cloth manufactured on handloom." On 4th May, 1962, another notification under section 4 was issued, being Notification No. ST-3911/X-960(4)-58, which runs as under: "In exercise of the powers conferred under clause (a) of sub-section (1) of section 4 of the Uttar Pradesh Sales Tax Act, 1948 (U.P. Act No. XV of 1948), read with section 21 of the U.P. General Clauses Act, 1904 (U.P. Act No. 1 of 1904), and in partial modification of Notification No. ST-911/X dated March 31, 1956, the Governor of Uttar Pradesh is pleased to make the following amendment in list II of the aforesaid notification and to direct that the amendment shall be deemed to have always been so made: AMENDMENT.-Agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able under the said Act on printed or embroidered handloom cloth, with effect from October 1, 1959." This notification was amended retrospectively by Notification No. ST-39111/X-960(4)-58 dated 4th May, 1962, which runs as under: "In exercise of the powers conferred under clause (a) of sub-section (1) of section 4 of the Uttar Pradesh Sales Tax Act, 1948 (U.P. Act No. XV of 1948), read with section 21 of the U.P. General Clauses Act, 1904 (U.P. Act No. 1 of 1904), and in partial modification of Notification No. ST-3708/X-960(4)-58 dated October 21, 1959, the Governor of Uttar Pradesh is pleased to make the following amendment in the aforesaid notification and to direct that the amendment shall be deemed to have always been so made: AMEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wls and lohis, whether plain, printed or embroidered, from payment of tax under the said Act, on the sale thereof." In the present cases, we are concerned with handloom shawls and lohis and the notification of 16th February, 1962, specifically exempts handloom shawls and lohis, whether plain, printed or embroidered with effect from 16th February, 1962. Thus, during the portion of the assessment year 1961-62, i.e., from 16th February, 1962, to 31st March, 1962, shawls and lohis sold by the assessee were exempt from tax under the notification of 16th February, 1962. The question is whether they were exempt earlier under the notification of 31st March, 1956. The notifications of 21st October, 1959, and that of 16th February, 1962, we think, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned, the notification of 16th February, 1962, appears to conclude the case against the assessee. As has been noticed, the notification of 16th February, 1962, exempts specifically handloom shawls and lohis whether plain, printed or embroidered with effect from 16th February, 1962, only. We fail to appreciate the necessity for this notification in case handloom shawls and lohis had been treated as falling in item 18 of the notification of 31st March, 1956. There is another consideration which impels one to this view. The notification of 16th February, 1962, exempts handloom shawls and lohis only from 16th February, 1962, and not from any earlier point of time. This being so, if we interpret item 18 of the notification of 31st March, 1956, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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