1965 (7) TMI 43

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....this tax revision case is whether the cloth manufactured by the aid of powerlooms is exempted from sales tax in view of section 5A(1)(i) of the General Sales Tax Act, 1125. The relevant part of the section is in these terms: "5A. Exemption of tax on the sale of mill-made textiles (other than pure silk), tobacco and sugar: (1) The sale by any dealer of- (i) mill-made textile, other than pure ....

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....oused in a factory it will come within the term "mill-made textile ". However the question does not specifically arise here in view of the fact that the cloth with which we are concerned was manufactured in a machine housed in a factory. Regarding this we feel no doubt that it is "millmade textile". 4.. Our attention has been invited to the decision of the Madras High Court in Sri Dhandapani Po....