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TMI Blog2008 (7) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... le would become otiose is only to be noted as rejected, for if the said contention is to be accepted, it would then render entry 165 of the First Schedule to the APGST Act otiose. Section 22(1) of the APGST Act enables a dealer or the authority to prefer a revision to the High Court on the ground that the Appellate Tribunal has either decided erroneously, or failed to decide, any question of law. The vires of entries in the Schedule to the Act, cannot be examined in revision proceedings, under section 22 of the APGST Act. We see no reason, therefore, to interfere with the order under revision. The tax revision cases fail and are, accordingly, dismissed. - - - - - Dated:- 10-7-2008 - MEENA KUMARI T. AND RAMESH RANGANATHAN , JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r entry 10 of the Third Schedule otiose and that, in view of sections 14 and 15 of the Central Sales Tax Act, 1956 and as cotton yarn is a declared goods, even if it is blended with non-cellulosic fibre it would still remain cotton yarn liable to be taxed only at four per cent. He would rely on the judgment of the Madras High Court in Sree Arunachalaeswara Mills v. State of Tamil Nadu [1991] 81 STC 137. The learned Special Government Pleader for Commercial Taxes, on the other hand, would place reliance on the Division Bench judgment of this court in State of Andhra Pradesh v. Sri Akkamamba Textiles Ltd. [1990] 79 STC 357, wherein this court dealt with the question whether or not cotton yarn, in which non-cotton yarn was 10 per cent, fell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained only on that basis. The Madras High Court distinguished the judgment of this court in Sri Akkamamba Textiles [1990] 79 STC 357 holding that the observations made therein were only in the passing. Section 14 of the Central Sales Tax Act declares certain goods to be of special importance in inter-State trade or commerce and sub-section (ii-b) thereunder, relates to cotton yarn, but not including cotton waste. Section 15 of the Central Sales Tax Act places restrictions and prescribes conditions in regard to the tax on sale or purchase of declared goods within a State. Under sub-section (a) thereof, every sales tax law of a State shall, in so far as it imposes or authorises the imposition of a tax on the sale or purchase of declare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 165 alone and not under entry 10 of the Third Schedule. The contention of Sri S. Ravi, learned counsel for the petitioner, that, if entry 165 was read as excluding cotton yarn with even a minuscule extent of non-cellulosic fibre content, then entry 10 of the Third Schedule would become otiose is only to be noted as rejected, for if the said contention is to be accepted, it would then render entry 165 of the First Schedule to the APGST Act otiose. It must be borne in mind that the Schedule is as much a part of the statute and is as much an enactment as any other part. (Craies on Statute Law, Seventh Edition; Statutory Interpretation, Second Edition, F.A.R. Bennion). A Schedule is an extension of the section which induces it. Material ..... X X X X Extracts X X X X X X X X Extracts X X X X
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