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TMI Blog1987 (2) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration is whether woollen cardigans and pullovers are to be treated as articles of hosiery or as woollen goods. The turnover relating to articles of hosiery is taxable at the rate of 3 per cent as per Notification No. 3613 dated July 1, 1969; whereas that of woollen goods is taxable at 6 per cent under Notification No. 1365/X-9-56 dated April 1, 1969. The answer to the question, in o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been a conflict of opinion expressed by this Court in various decisions and he referred the matter to a Division Bench (R.M. Sahai and V.K. Mehrotra, JJ.). The matter, argued before the Division Bench, only led to a further conflict as between the two learned judges. Thereupon; the matter inevitably came before a third judge (H.N. Seth, J., as he then was). H.N. Seth, J., while agreeing with the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Bench formulated a question and transmitted the. same to the Tribunal with a direction to record a finding after affording opportunities to parties to adduce evidence. The question referred to reads: "Whether in commercial circle woollen cardigans and pullovers are treated as articles of hosiery or as woollen goods?" Pursuant thereto, the matter was taken up by the Sales Tax Tribunal, and it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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