2001 (9) TMI 1081

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..... te the law having been declared by this Court in more than one decision that sewing thread is cotton yarn; that it does not lose its character as such yarn by reason of the use to which it is put and that it is taxable as declared goods at ingle point and not multi point as general goods, the State has nevertheless sought to tax sewing thread not as declared goods but as general goods, under the T .....

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..... wing thread sold by the assessee is not cotton yarn. We find it difficult to approve the view taken by the Tribunal, which has failed to take note of and apply the law declared by this Court to whose judicial supervision the Tribunal is subject. 3.. The activity of the assessee, as accepted by the Revenue is only to purchase the cotton yarn. It does not do anything more in relation thereto thereaf .....

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..... the yarn by itself does not make it any less cotton yarn. The Tribunal was wholly in error in holding that sewing thread is not cotton yarn and that the assessee can be subjected to tax by treating such sewing thread as not being declared goods. The impugned order of the Tribunal is, therefore, set aside and the writ petition is allowed. Petition allowed.
Case laws, Decisions, Judgements, Ord .....

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