1959 (10) TMI 24

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....n its return for the year 1957-58, it claimed exemption from sales tax on a turnover of Rs. 44,698-40 nP. relating to its sales of ready-made clothes. The exemption was based on the terms of G.O. Ms. No. 2328 (Revenue) dated 13th December, 1957. By that Government order, the Government of Andhra Pradesh exempted from the levy of sales tax all varieties of textiles manufactured by handloom, powerlo....

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....urt in Kailash Nath v. State of U.P.[1957] 8 S.T.C. 358. In that case, the Uttar Pradesh Government issued a notification exempting from the levy of sales tax the sales of cotton cloth or yarn manufactured in Uttar Pradesh on or after a specified date with a view to export such cloth or yarn outside the territories of India. The petitioners before the Supreme Court sold cotton cloth manufactured b....

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....ed the case before them from the case of State of Travancore-Cochin and Others v. Shanmugha Vilas Cashew-nut Factory and Others[1954] S.C.R. 53; 4 S.T.C. 205., wherein it was held that "where cashew-nuts were purchased, conditioned and processed for export abroad, the exported article is not the same as the one purchased and therefore the exemption under Article 286 would not apply." Their Lordshi....