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TMI Blog2005 (4) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... sed for sewing and knitting. It had also been explained that shoemakers normally use such yarns for sewing of shoes, though these yarn can be used for any other purposes also. The claim of the dealer was that it was yarn and liable to tax at two per cent under the entry of all kinds of yarn under Notification No. ST-2-5785/ x 10(1)-80-U. P. Act. 15/48 Order-81 dated September 7, 1981. The assessing authority had accepted the claim of the dealer and taxed the turnover of the said nylon yarn at two per cent. The Deputy Commissioner (Executive), however, passed an order under section 10-B of the Act on June 13, 1995 and levied tax on the turnover of the said nylon yarn at 10 per cent treating it as an unclassified item. The Deputy Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ains the same. This court held as follows: No material has been placed before this court by the State to show that the twisted yarn was commercially a different commodity or that the twisted yarn did not serve the same purpose which the untwisted yarn did serve. There was no change of nomenclature of yarn and even if it was twisted it remained yarn alright. The State has also not suggested that the untwisted yarn cannot be used for any purpose for which, a twisted yarn can be put. No physical or chemical change is brought out by twisting the yarn, the yarn remains the yarn and in entry 55, yarns of all kinds have been included. There is no other notification which may go to show that the twisted yarn is a yarn different from untwisted y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the division Bench of the Kerala High Court was whether despite the process of dyeing and colouring cotton yarn would remain cotton yarn , the division Bench of the Kerala High Court said that despite the process of dyeing and colouring cotton yarn would remain cotton yarn . In the case of Commissioner, Sales Tax v. Bareilly Rope Stores reported in [1988] 69 STC 241 (All); [1987] UPTC 1200, coir yarn has been held falling under the entry of all kinds of yarn . In the case of Commissioner of Sales Tax, U. P. v. Sarin Textile Mills [1975] 35 STC 634, the apex court adverting to the Oxford Dictionary and Webster's New World Dictionary held as follows: Thus, a fibre in order to answer the description of 'yar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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