9911796707
TMI Blog1995 (11) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 (for short, "the Act"), whereby the following two questions have been referred for decision of this Court: "1. Whether, the Board of Revenue was justified in treating 'niwar' as covered by cotton fabrics as defined in item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944, and were thus liable for payment of entry tax at 1.5 per cent during the period from November 1, 1978 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he rate of 1.5 per cent. The appellant included the purchase of blankets in the purchase price taxable at 1.5 per cent as blankets are woollen goods and they were taxed at 2.5 per cent. The appellant filed first appeal against this assessment order and his contention was that levy of tax on niwar was improper. This contention was rejected. He stated that he purchased daris to the extent of Rs. 16, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, they were not taxable. Learned counsel submitted that the entries include dhoties, sarees, chaddars, etc., but there is a specific omission of niwar and dari and, therefore, they are not taxable. Entry 19 reads as under: "19. Cotton fabrics.-'Cotton fabrics' means all varieties of fabrics manufactured either wholly or partly from cotton and includes dhoties, sarees, chaddars, bed-sheets, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; texture." Niwar and dari both are prepared after weaving cotton fabrics. Therefore, simply because they have not been mentioned specifically by name, would not mean that both these items will not be covered by this entry. In fact, the items which have been mentioned in this entry are illustrative only and not exhaustive. Simply because certain items have been mentioned would not mean that the en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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