1970 (3) TMI 110

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....is is an appeal by the assessee relating to the assessment year 1965-66. The dispute relates to the liability of the assessee to be assessed on the turnover of worn out and torn old clothing pieces collected by him through hawkers from the public. The Commercial Tax Officer held that sales of such old clothings were taxable and accordingly levied a tax of Rs. 37.06 for the year 1965-66. The assess....

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....hat the goods in question are worn out and torn old clothing pieces purchased by the appellant through hawkers from the public and then sold for the manufacture of paper. All varieties of textiles are exempted from sales tax with effect from 14th December, 1957. The question is, whether worn out and torn old clothings fall under the description of textiles. It is not disputed that notwithstanding ....