1980 (12) TMI 166

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d the following question of law to this Court for its opinion: "Whether, under the facts and circumstances of the case, cotton hose was cloth and as such exempt from tax as per entry No. 6 of Schedule I?" 2.. The material facts giving rise to this reference briefly are as follows: For the year 1967-68, the assessing authority determined the gross turnover of the assessee at Rs. 4,24,792. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... covered by the expression "cloth" occurring in entry No. 6 of Schedule I to the Act. It was urged on behalf of the assessee that the process of manufacture of cotton hose is that thick cotton yarn is woven by circular weaving machines. It was, however, not disputed that the cotton yarn so woven is cut into different sizes before it is made a marketable commodity as cotton hose. It is thus clear th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X