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TMI Blog2000 (2) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... e 61-B seeking determination of the question as to whether "niwars" made of "mono filament yarn" is liable to sales tax under the Act of 1958? The Commissioner answered the question in affirmative, holding that only the niwars made up of cotton yarn are exempted from payment of tax under the State Government Notification No. F.A-3-21-1985 (24)-ST-V dated April 11, 1985 issued under section 12 of the M.P. Act. 3.. The other two petitions (Nos. 28 of 1993 and 1647 of 1993) arise out of the Notification No. 1/90/16-B/One-3988, Indore, dated June 7, 1990, issued by the Commissioner of Sales Tax, M.P., Indore, directing levy of tax on the niwars made up of a material other than cotton yarn. It was further clarified that only niwars made from c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said Schedule: Entry 25. (i) Staple fibre cloth; (ii) Handkerchiefs, towels, napkins, dusters made of cotton, rayon, artificial silk, woollen fabrics, staple fibre cloth or admixture of any two or more of the fabrics; (iii) Velvets and velveteens; (iv) Tapes, niwars and laces; (v) Hosiery cloth in length; and (vi) Embroidered cloth. Note.The aforesaid goods do not include silk fabrics and articles made thereof, durries, carpets, druggets and finished items of hosiery such as sweaters, socks, mufflers etc.". 7.. Clause (iv) of entry 25 deals with tapes, niwars, and laces. The word "niwars" has been used in plural without any qualifying clause so as to indicate that the exemption would be applicable to a particular kind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in M.P. No. 1166 of 1990 (Shyam Winding Factory v. State of Madhya Pradesh), decided on January 3, 2000, while dealing with the same entry 25(iv) with reference to the word "tapes" used therein, has held that the expression "tapes" specified in entry 25(iv) would include elastic tapes and is, accordingly exempted from payment of sales tax by virtue of the said notification for the period mentioned therein. 10 A perusal of entry 25(iv) as extracted above would indicate that what is exempted from payment of sales tax are tapes, niwars and laces. In my considered opinion the use of expression "niwars" admits no qualification and it means all types of niwars irrespective of the material used in preparing those niwars. The emphasis is on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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