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TMI Blog1991 (9) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... e of tax in respect of the goods involved in these cases. The assessing authority found that the petitioners are not eligible for the concession. On appeal, the decision of the assessing authority was confirmed by the Appellate Assistant Commissioner. Even in the second appeal filed before the Tamil Nadu Sales Tax Appellate Tribunal, the petitioners were unable to convince the Tribunal that they are eligible for the concessional rates granted by the notification. 2.. Before us the learned counsel for the petitioners has placed the notifications and seeks to argue that one or other of the clauses of the notifications will come to the aid of the assessees. Earlier in the year 1959, the exemption related to sales of ready-made garments and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the notification. The Tribunal has rendered a factual finding that the assessees manufactured beds and pillows using cloth, both by hand-stitching and machine-stitching. Machine-stitching is done before the stuffing of the cotton waste or silk cotton and hand-stitching is done after the stuffing of the cotton. 4.. In understanding the notification dated November 30, 1962, we have to take note of the subsequent amendment by inclusion of the words handwoven quilt beds and pillows . A Division Bench of this Court had occasion to consider the import of such amendments. In Associated Agencies v. State of Tamil Nadu represented by the Joint Commissioner II, Office of the Commissioner of Commercial Taxes, Madras [T.C. (Appeal) No. 811 of 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignore the fact that the intention of the Government was to exempt the goods with relation to handwoven quilt beds and pillows, only with effect from the date of the amendment, namely, March 30, 1963. The amendment being declaratory, the assessees cannot avail of the exemption notification unless they are able to establish that the goods involved in the cases related to quilt beds and pillows, handwoven and not machine-made. On the question whether the goods can come within the purview of the words ready-made goods made of cloth , we agree with the Tribunal that the notification intended only to exempt goods made primarily of cloth. In this case the finding is that the major part of the quilt beds and pillows comprised of cotton. We are, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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