9911796707
TMI Blog2004 (4) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... ied on the business of purchase and sale of cotton coated cloth and plastic film sheets, etc. The assessing authority vide its order dated March 30, 1990 rejected the contention of the dealer that cotton coated fabrics is not taxable on the ground that it contained less than 40 per cent of cotton. The assessing authority granted exemption on the same commodity, which were not imported against form XXXI. However, it taxed the commodity in question, which were imported against form XXXI treating it to be taxable commodity. In appeal the Assistant Commissioner (Judicial), Trade Tax, set aside above part of the assessment order. This order has been confirmed by the Tribunal vide order under revision. Heard learned counsel for the parties and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quot;, "cigars" and "textiles". The relevant portion relating to textiles which includes cotton fabrics of all varieties reads as under: "3. Textiles of the following varieties manufactured on powerlooms, excluding duries, carpets, druggets, hosiery goods and readymade garments, but including the goods specified in the Annexure hereunder: (a) Cotton fabrics of all varieties, (b) Rayon or artificial silk fabrics, including staple fibre fabrics of all varieties, (c) Woollen fabrics of all varieties, (d) Fabrics made of a mixture of any two or more of the above fibres, viz, cotton, rayon or artificial silk or stapple fibre or wool. (e) Canvas cloth, tarpaulins and water-proof cloth; ANNEXURE (i) Hand-printed, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dealer, containing only 8 per cent cotton fabrics, remaining 92 per cent being coating material, PVC resin, plasticizers and other fillers is cotton fabrics. It has been observed that may be rexine cloth is not called or dealt with as cotton fabrics in commercial word or in common parlance, but that does not prevent from treating it as cotton fabrics. It has taken into consideration tariff item No. 19 before its amendment in 1969 to arrive at the above conclusion. Apart from the above first appellate authority has disagreed with the finding of the assessing authority that the commodity in question contains less than 40 per cent of the cotton fabrics. The said finding has not been disturbed by the Tribunal. The Tribunal has proceeded to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
