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TMI Blog1990 (9) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax Rules, 1941?" 2.. The circumstances in which the reference has been made may be briefly stated thus: The applicant-assessee is a manufacturer of gas mantles. The relevant period of assessment is four quarters ended December, 1964. The claim for deduction under rule 3(28) of the Bengal Sales Tax Rules, 1941, in respect of the sales of gas mantles under section 5(2)(a)(vi) of the Bengal Finance (Sales Tax) Act, 1941, read with rule 3(28) was disallowed by the Commercial Tax Officer in the assessment made by him. Similarly, in respect of the assessment under the Central Sales Tax Act, 1956, the Commercial Tax Officer by his order dated September 15, 1967, rejected a claim under the aforementioned provisions read with section 9(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abrics, rayon or artificial silk fabrics, woollen fabrics and tobacco other than cigarettes. Explanation.-In this clause, the expressions, 'cotton fabrics', 'rayon or artificial silk fabrics', 'woollen fabrics' and 'tobacco', respectively, have the same meaning as in items 19, 22, 21 and 4 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944)." 5.. The case of the applicant-assessee is that gas mantles are manufactured from cylindrically knitted artificial silk impregnated with chemicals and after the same is cut into pieces of required length, each such piece is tied at one end while the other end is sewn with a thread. The case of the applicant before us is that gas mantles are nothing but artificial silk fabrics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eject an application for reference. It is true that the decision lays down that the Tribunal is entitled to reject an application for reference if the question of law, even though arising from its own order, is merely academic or concluded by a judgment of the highest court. In the present case, the Tribunal rejected the application for reference in view of the decision rendered in C.R. No. 983(W) of 1964. But the reference has been subsequently made under orders of the High Court under section 21(2)(b) of the Bengal Finance (Sales Tax) Act, 1941. Therefore, the decision relied on by Mr. Majumdar cannot be invoked at this stage. 8.. Mr. Mukherjee, appearing for the assessee-applicant, has referred to a number of decisions in support of hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led an elastic cotton fabric but it remains a cotton fabric nonetheless. The items, it appears, were covered by the notification giving the exemption. The items exempted, included amongst others, tapes, niwars and laces. In view of the notification it was held that "fita" fell into the category of tapes and "dori" in the category of lace. 11.. In the case of Radha's Fancy Piece Goods Merchants v. State of Kerala, reported in [1981] 48 STC 361 (Ker) the question was whether embroidered cotton saris are cotton fabrics falling within entry 7 in the Third Schedule to the Kerala General Sales Tax Act. Entry 7 relates to cotton fabrics, woollen fabrics and rayon or artificial silk as defined in items 19, 21 and 22, respectively of the First S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of canvas are cotton fabrics within the meaning of entry 15 of Schedule "A" to the Bombay Sales Tax Act. It was held that even assuming that canvas is comprehended within the meaning of cotton fabrics, the process of superimposition of rubber brings about such a basic change in its character, nature and form that it loses its identity and is converted into an altogether different commercial commodity. 14.. The decisions referred to us, mostly by Mr. Mukherjee on behalf of the applicants and some on behalf of the respondents, do not really help in adjudicating the disputed question, namely, whether gas mantles come within the meaning of artificial silk fabric. There is no dispute in this case that the material out of which gas mantles ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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