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TMI Blog2019 (9) TMI 1571X X X X Extracts X X X X X X X X Extracts X X X X ..... ut to use for stitching ladies garments. The fact that some embroidery had been done, did not make any difference in the opinion of the Tribunal, inasmuch as the items themselves did not constitute stitched garments and such identity could not be attached to them. Arising from such factual findings, the further finding reached by the Tribunal that the items in question did not constitute stitch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008-09 (central); 207 of 2017 for A.Y. 2009-10 (U.P.) and; 208 of 2017 for A.Y. 2009-10 (central). By that order, the Tribunal has held that the assessee had dealt in the commodity of textile made up and not stitched ladies garments. Accordingly, the Tribunal has partly allowed the assessee's appeals and deleted the tax liability on the sale of ladies suits (un-stitched dress materials). The A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The aforesaid findings of fact recorded by the Tribunal have not been assailed. Thus, it has to be accepted that no stitching had been done on the items sold by the assesse. 5. Arising from such factual findings, the further finding reached by the Tribunal that the items in question did not constitute stitched garments but only textile made up, cannot be faulted. 6. The revisions are found ..... X X X X Extracts X X X X X X X X Extracts X X X X
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