1984 (3) TMI 356

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..... assed by the Sales Tax Tribunal, U.P. (Full Bench), Allahabad, in Appeal No. 13 of 1982 filed by the opposite party against an order of the Commissioner of Sales Tax passed under section 35 of the Act. The opposite party, inter alia, manufactures and sells plain HDPE fabrics. The question, which arose for consideration before the Commissioner and the Tribunal, was whether these fabrics were exem .....

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..... which was exempt under the notification mentioned above. It has been urged by the Standing Counsel for the applicant that the Tribunal has committed an error of law in holding that plain HDPE fabrics fell within the term "artificial silk". Having heard the counsel for the parties, I find it difficult to agree with the submission made by the Standing Counsel. The only ground, on which the Co .....

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..... ems in statutes like the Excise Acts or Sales Tax Acts, whose primary object is to raise revenue and for which purpose they classify diverse products, articles and substances, resort should be had not to the scientific and technical meaning of the terms or expressions used but to their popular meaning, that is to say, the meaning attached to them by those dealing in them, held that the basic quest .....

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