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TMI Blog1987 (8) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... hed in U.P. Gazette Extraordinary dated 31st August, 1979, which is reproduced below: "Serial No. 1. Yarn of all kinds except cotton yarn but 2 per cent." including 'desi kati'. this revision is filed by the Revenue against the Tribunal's order dated 22nd March, 1986. The assessee deals in coir yarn, niwar, dori rope, etc. The assessing officer taxed the turnover of coir yarn at the rate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts the coir yarn with which the assessee deals would be covered under the entry of yarn of all kinds......" Aggrieved by the aforesaid finding of the Tribunal, the Revenue filed the instant revision. Learned Standing Counsel relied on Commissioner of Sales Tax, U.P. v. Sarin Textile Mills [1975] 35 STC 634 in which the Supreme Court adverting to the Oxford Dictionary and Webster's New World Dicti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oir yarn cannot be yarn within the meaning of the entry reproduced above from the notification. I do not see much force in the submission of the Revenue. The Supreme Court has laid down that the description of "yarn" must have two characteristics: (1) that it should be a spun strand, and (2) that such strand should be primarily meant for use in weaving, knitting or ropemaking. It is contended by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustry in South has been producing very attractive and fancy coir matting in which nothing but coir yarn is used and, therefore, it cannot be said that coir yarn is not used in weaving. Weaving does not mean the weaving of fine fabric by cotton or silken thread made of fine yarn only. But weaving by coir yarn for making coir matting used as a substitute of woollen or other carpets for spreading ove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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