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TMI Blog2019 (6) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... 02 is clarificatory in nature. In the notification dated 15th January 2000 the word Sutli or Jute Yarn are missing however, in the subsequent notification dated 7th October 2002 the words Sutli or Jute Yarn are included. Revision petition allowed. - Sales/Trade Tax Revision No. 781 of 2007 - - - Dated:- 9-5-2019 - Ashok Kumar,J. For the Applicant : Aloke Kumar For the Opposite Party : SC ORDER ASHOK KUMAR,J. Heard Sri Aloke Kumar, learned counsel for the revisionist and Sri B.K. Pandey, learned standing counsel for the Commissionerrespondent. The present revision petition has been filed by the assessee M/s Kumar Impex, Varanasi against the judgment and order of the Trade Tax Tribunal dated 22.5.2006 by which order the Tribunal has allowed the appeal in part filed by the Commissioner and has amended the order passed by the first appellate authority by enhancing the liability of tax in the hands of the applicant. The assessee dealer deals in purchase and sale of plastic bags and Jute Sutli. The claim of the applicant is that the applicant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utli' imported from outside the territory of India as such is taxable at the rate of 20% on the basis of the notification dated 13th September 2001. The contention of the applicant before the assessing authority and first appellate authority and was that the goods imported and sold by the applicant is 'Jute Sutli' which is covered by notification No. 101 dated 15.1.2000 and the relevant entry of the said notification is entry no.21(i) and (ii). The said entry No. 21 of the notification dated 15.1.2000 reads as follows : 21. (i) Tat, patti or bags made from jute or hemp and laminated jute bags M or I 5% (ii) Goods other than that mentioned in subitem above made from jute or hemp M or I 10% The first appellate authority has considered the notification dated 13/15.9.2001 as well as the notification dated 15.1.2000. The first appellate authority has allowed the appeal and has acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st appellate authority was not justified in allowing the appeal and in accepting the submission of the dealer/ assessee by imposing the tax at the rate of 5% treating the Jute Sutli covered under the notification dated 15.1.2000. Before the Tribunal learned counsel for the dealer has submitted that the tax was charged by the dealer at the rate of 4% which was deposited in due course and that Jute Sutli is not classified in the scheduled of rate hence the notification dated 15.1.2000 was correctly applied which clearly provides that Tat, Patti and Bags made from Sutli are taxable at the rate of 5% in the hands of manufacture or importer. The Tribunal has proceeded in the matter and has allowed the second appeal filed by the Commissioner. Tribunal has confirmed the order passed by the assessing authority. Heard learned counsel for the parties. Learned counsel for the applicant has contended that the 'Jute Sutli' was mainly used as string for tying things or sewing bags etc. and was therefore, Yarn. He has further submitted that mainly the 'Jute Sutli' is used to make the Tat, Patti or Jute bags, and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alls either entry no.55 or entry no. 25 of the notification dated 7th September 1981. This Court has considered the meaning of word Yarn . Word Yarn has not been defined either in the Act or Rules or in the notifications. Yarn means Sute ( सूत ). According to Oxford Dictionary Yarn means: Any spun thread specially or kinds prepared for weaving, knitting or rope making. Any fibre, as woollen, silk, flax, cotton, nylon etc. spun into strands for weaving, knitting or making thread. Yarn has been interpreted by the Supreme Court with reference to the provisions of U.P. Sales Tax Act in the case of Commissioner of Sales Tax, U.P. v. M/s. Sarin Textiles, 1975 U.P.T.C. 429 in connection with the phrase woollen carpet yarn . The said word is not defined either in the Act and Rules or, in the notifications. The dictionary meaning of these words, as noted by the Supreme Court from Oxford Dictionary in the aforesaid case of M/s. Sarin Textiles reads as follows: 'Yarn' has not been defined either in the Act and the Rules, or in the notifications. We have therefore the cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of combining warp and weft components (respectively lengthwise and crosswise) to make a woven structure. The threads that lie lengthwise are called the warp. The other threads, which are combined with the warp and lie width wise, are called the 'weft', also known as 'woof. An individual thread from the warp of indefinite length is called an end; each individual length of weft from one edge to the other is called a pick. Consecutive picks are usually consecutive lengths of one piece of weft yam that is repeatedly folded back on itself. In all methods of weaving before a length of weft is inserted in the warp, the warp is separated, over a short length extending from the cloth already formed, into two sheets. The process is called shedding. The sequence of primary operations in one weaving cycle is thus shedding, picking and beating in. (Encyclopaedia Britannica, Vol. 23, page 342.) 'Weaving is differentiated from both warp and weft, knitting from braiding and from netmaking, in that these processes all make use of only one set of elements. In addition, there are geometrical differences.' (Encyclopaedia ibid.). Now the questi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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