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TMI Blog2009 (4) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... rments they should be treated to be covered under entry No. 4 of Notification dated September 7, 1981. Wool is completely different from cotton. The arguments of learned counsel for the assessee are, therefore, rejected. The view taken by the Tribunal is correct. Decided in favour of the Revenue and against the assessee - 130 of 2001 - - - Dated:- 6-4-2009 - BHARATI SAPRU , J. Ms. BHARATI SAPRU J. Heard learned counsel for the revisionist Shri Piyush Agarwal and Shri B.K. Pandey, learned standing counsel for the State. This revision has been filed under section 11 of the U.P. Trade Tax Act, 1948 for the assessment year 1986-87 against the order passed by the Tribunal dated December 22, 2000. By this order, the Tribunal has re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by its order dated April 30, 1990 allowed the appeal of the applicant but placed reliance upon the judgment of this court in Commissioner of Sales Tax v. Har Narain Moti Lal reported in [1983] UPTC 181. By this judgement, the court had held that nylon and woollen hosieries were ready made garments and both were liable to be taxed as hosieries under Notification No. 4949 dated May 30, 1975 and Notification No. 5785 dated September 12, 1981. Aggrieved by the order of the first appellate authority, the Revenue filed a second appeal under section 10 of the Act. The Trade Tax Tribunal by the impugned order dated December 22, 2000 has allowed the appeal of the Revenue and has remanded the matter to the Assistant Commissioner as stated earlier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Point of tax Rate of tax 4. All kinds of ready made garments (except woollen garments) including ties, bows, mosquito nets, unfilled razais, lihafs or pillow covers. M or I 4 per cent From the above notifications, it is abundantly clear that although there is no difficulty in understanding that the word garment and hosiery are interchangeable, the words wool and cotton are not interchangeable, nor is wool interchangeable with nylon or acrylic . The entries made in the notification refer to ready made garments but exclude woollen garments, i.e., to say that garments made out of wool have been specifically excluded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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