1967 (7) TMI 122

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....ERASWAMI, J.-This case relates to the assessment year 1959-60 and to the turnover of Rs. 12,678.75. This turnover consists of inter-State sales of braided cord, lamp wicks and braided ropes of the size of about 1/4" diameter. The Tribunal considered: "They are braided by machinery and being a string that is also cord does not seem to take it out of the category of laces. In fact they are after pre....

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....ng of entry 4 in the Third Schedule to the Act. But the State appears to be correct in its contention that the exemption allowed by section 8, with reference to item 4 in the Third Schedule to the Madras General Sales Tax Act, 1959, will not enure to exempt inter-State sales. This, however, does not conclude the matter in favour of the State. Section 14 of the Central Sales Tax Act, 1956, defines ....

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....braided cord may well be described as cotton fabrics within the meaning of section 14 of the Central Act. Entry (ii-a) itself would appear to have been introduced with effect from 1st October, 1958. Item No. 12 was substituted by item No. 19 by Act 14 of 1961; but in substance it did not affect the scope of the entry. The old entry, item No. 12, also related to cotton fabrics. If braided cord, as ....