9911796707
TMI Blog1986 (12) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... a, has made a statement of the case on the following questions of law: "(i) Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was justified in holding that the sarees fitted with chumki and embroidery and bed-sheets fitted with jhallar come within the ambit of entry No. 43 of the taxable list after deletion of entry No. 64, but not within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n under section 5(1) of the Act. 3.. Having failed at all stages including before the Sales Tax Tribunal in second appeal, the dealer filed an application under section 24(1) of the Act on the basis of the statement of the case which has been made on the questions referred to above. 4.. There is no dispute that sarees without being fitted with chumki and embroidery and bed-sheets without being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re to be in relation to the base fabrics which are embroidered. Considering the said definition, this Court in a decision dated 21st September, 1977 in S.J.C. Nos. 118 and 119 of 1975 (Hind Readymade Stores v. State of Orissa) while dealing with the articles of those types (woollen blanket and cotton blanket), held that the percentage as referred to in the definition of cotton fabric is to be exam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not mill-made cloths. Once the same are mill-made cloths, they would be tax-free. If the assessing authorities were of opinion that they should be taxed under the Act, the requirement should have carefully examined and clear finding to that effect should have been given. Where the claim of the assessee cannot be thrown out to be completely unreasonable and the assessing authorities have not tak ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
