1970 (2) TMI 117

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....t from sales tax. (2) Whether durries are carpets within the meaning of item No. 40 of Notification No. 33927-C.T.A. 130/57-F dated 30th December, 1957, and as such are taxable under the Orissa Sales Tax Act." The second question is covered by the decision of this court in State of Orissa v. Modi Stores [1969] 24 S.T.C. 255. It is accordingly answered by saying that durries are "carpets" within the meaning of item 40 of the notification dated 30th December, 1957, and, as such, are taxable. 2.. To answer the first question a reference is to be made to serial No. 35 of Notification No. C.T.A. 56/57-32518-F dated 16th December, 1957, which reads as follows: "35. All mill-made cotton, woollen or silken including rayon, art silk or nylo....

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.... cloth or yarn was actually exported and proof of such export was furnished. A contention was advanced before their Lordships that when a quantity of cloth sold by the dealer was printed, coloured or dyed, it got transformed into some other material and therefore what was exported was not the same cloth. The argument was developed by saying that by such printing and dyeing the original cloth got metamorphosed into a different material, with incidents not the same and the appearance and colour changed. Their Lordships rejected this contention as unsound. They were of the view that the words "such cloth or yarn" would mean cloth or yarn manufactured in Uttar Pradesh and sold. State of Travancore-Cochin v. Shanmugha Vilas Cashew-nut Factory an....