TaxTMI 
TaxTMI 
1971 (2) TMI 77
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....ance of the Commissioner of Sales Tax, U.P., Lucknow, the Additional Revising Authority, Sales Tax, Varanasi, has submitted this statement of the case under section 11(3) of the U.P. Sales Tax Act. The statement of the case is a consolidated one relating to two assessment years, viz., 1962-63 and 1963-64 and a common question of law has been referred. The question is in Hindi. When translated in E....
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....t the contention of the assessee prevailed with the Revising Authority, who held that the elastic dori and fita were laces and were covered by the notification in question. The Commissioner of Sales Tax is aggrieved and has caused this reference to be brought before us. The notification exempts certain categories of goods. Category 3 reads as under: "Textiles of the following varieties manuf....
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....linen, cotton, silk etc., used as a string for tying garments, as binding, as measuring lines, etc." In the Webster's New International Dictionary, one of the meanings assigned to the word "lace" is "a cord, band, or line; now specif. a string, cord, or band, passing through eyelet or other holes and used in drawing and holding together parts of a garment, of a shoe, of a machine belt, etc." "F....
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....x Act, 1959, relating to all varieties of textiles. The Madras High Court expressed the opinion that braided cords were not laces, which according to the dictionary meaning, was a delicate open work fabric or net work of threads etc. The word "lace" of course was considered by the Madras High Court. But it has also other meanings which we have extracted above from the Webster's dictionary. In o....