Deeming of powered textile processing as non-powered for exemption clarifies which cotton fabric operations qualify for duty relief. The amendment substitutes the Explanation to serial No. 9 to provide that cotton fabrics subjected to specified operations with the aid of power shall be deemed to have been processed without the aid of power or steam for the Additional Duty (in lieu of Sales Tax) exemption. Specified operations are: lifting to overhead tanks/emptying in underground tanks or handling chemicals (acids, chlorine, caustic soda); mixing and stirring of dyes, kerosene, caustic soda, gum paste and emulsion by stirrer; and colour fixation by passing steam or applying sodium silicate.
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Provisions expressly mentioned in the judgment/order text.
Deeming of powered textile processing as non-powered for exemption clarifies which cotton fabric operations qualify for duty relief.
The amendment substitutes the Explanation to serial No. 9 to provide that cotton fabrics subjected to specified operations with the aid of power shall be deemed to have been processed without the aid of power or steam for the Additional Duty (in lieu of Sales Tax) exemption. Specified operations are: lifting to overhead tanks/emptying in underground tanks or handling chemicals (acids, chlorine, caustic soda); mixing and stirring of dyes, kerosene, caustic soda, gum paste and emulsion by stirrer; and colour fixation by passing steam or applying sodium silicate.
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