9911796707
TMI Blog1984 (3) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... s order dated 2nd July, 1970, has referred the following question of law: "Whether under the facts and circumstances of the case leather covers of volleyball and football should be taxed at 7 per cent during the period 1st July, 1962 to 30th June, 1963 (1963-64) or at the general rate in force, during the relevant period?" Brief facts giving rise to this reference are as under: Assessee M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority then applied to the High Court for calling for a reference under section 15(3A) of the Act. The High Court by its order dated 20th March, 1970, directed the Board of Revenue to refer the above question of law. The learned counsel for the department has submitted that the Government had issued a notification wherein the relevant entry reads as follows: "All kinds of leather goods ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, though, the footwear is included in the leather goods and since footwear is leather goods, the notification specifically says that all kinds of leather goods except footwear. If the State wanted to exempt the sport goods also, it could have very well said in the notification-"except sport goods". Therefore, when it is not disputed that the leather covers of football and volleyball are leather g ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
