1969 (7) TMI 99

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...., for the opinion of the High Court: "Whether mill-made sataranjis are carpets and can be taxed as coming under item 40 in Finance Department Notification No. 33927 C.T.A. 130/57-F dated 30th December, 1957, or they are not to be taxed as coming under item 33 relating to mill-made fabrics of Notification No. 33925 C.T.A. 130/57-F dated 30th December, 1957." 2.. The findings of the Assistant ....

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....l silk or wool, including processed fabrics made in the processing mills ..." (These articles are not taxable)   4.. The learned Advocates for both the parties do not dispute that carpets are mill-made fabrics and sataranjis would come within the meaning of "fabrics". The law is well settled that if there are two separate and distinct entries, then both the entries must be so construed as ....

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....s given in entry 33. The learned Tribunal missed this essential principle of construction of distinct entries in a statute. We are clearly of opinion that carpets are taxable as per entry 40 and would not cease to be taxable merely because by dictionary meaning carpets are fabrics as mentioned in entry 33. 5.. Mr. Mohanty next contended that sataranjis are not carpets and as such do not fall wi....

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....61] 12 S.T.C. 286. Carpet is a generic word. In Orissa carpets are understood to include sataranjis. It appears from Vrajlal Bhukhandas v. State of Gujarat[1964] 15 S.T.C. 437. , that sataranjis are understood as carpets even in Gujarat. The very opening sentence in the judgment is: "The question arising in this reference is whether sataranjis, i.e. cotton carpets, manufactured on handloom, are ha....