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TMI Blog1982 (2) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... "Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, is correct in law to have taxed sewing thread at 2 per cent treating the same as cotton yarn?" 2.. The assessee is a registered dealer. During the assessment year 1971-72, the Sales Tax Officer found that the assessee had sold sewing thread to the tune of Rs. 1,195.38. Treating sewing thread to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax on sewing thread to be revised." It is well-settled now that in second appeal by the assessee an advantage obtained by him from the first appellate authority in the absence of appeal or cross-objection by the revenue is not open to attack. Besides, this Court has already held that sewing thread is cotton yarn (see Srinivasa Distributing Agencies v. State of Orissa [1981] 48 STC 453). In reach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rala [1981] 48 STC 460. As we find, the Kerala High Court referred to the reported decision of this Court and did not choose to follow it. Relating to the estoppel part of the dispute, the Kerala High Court indicated that on the facts as pleaded in that case the question of promissory estoppel did not fall for consideration. We find that the Tribunal at the reference stage had referred to a decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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