9911796707
TMI Blog1994 (9) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... s second appeal for the assessment year 1980-81. I have heard the learned Standing Counsel and the learned counsel for the dealer-respondent. The dealer-respondent is a manufacturer of pullovers and cardigans from acrylic and cashmilon yarn. The question arising in the present revision is whether such cardigans and pullovers are to be treated as unclassified goods as contended by the Revenue, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the scope of readymade garments. This notification was partially amended by another Notification dated April 14, 1977, which did not touch item No. 2 relating to readymade garments, but reduced the rate of tax in respect of hosiery made of pure cotton and added another item at serial No. 32 as hosiery of all kinds other than pure cotton hosiery. This new item was prescribed to be taxed at the rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ans still fell in the description of the readymade garments and were, therefore, taxable at the rate prescribed therefor. This contention has been accepted by the Tribunal. The controversy thus is only whether pullovers and cardigans can be described as garments or not. That they are readymade is not in dispute. "Garment" means a dress or an article of clothing. "Clothing" on the other hand, mea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, it will have to be taxed at that of 5 per cent prescribed for "readymade garments" though items of hosiery are also "readymade garments". In Laxmi Stores v. Sales Tax Officer [1983] 53 STC 244; 1982 UPTC 425, a Division Bench of this Court took the view that an item of hosiery is also a garment and that before a garment can be treated as an item of hosiery, it must satisfy two tests, i.e., it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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