1971 (4) TMI 82

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....es of yarn including nylon contended that the turnover of the sale of nylon yarn during the assessment year 1966-67 is liable to sales tax at the point of first sale only in the series of sales by successive dealers in the State at the reduced rate of 2 per cent. in view of the Notification No. G.O. Ms. 361/64/Rev. dated 4th June, 1964, issued by the Kerala Government under section 10 of the Keral....

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....been decided is whether "nylon yarn" is "artificial silk yarn" to attract the benefit of the said notification. In Kishinchand Chellaram v. Joint Commercial Tax Officer[1968] 21 S.T.C. 367., the Madras High Court took the view that the expression "artificial silk" in item 4 of the Third Schedule of the Madras General Sales Tax Act, 1959, will take in "nylon" and is therefore exempt from sales tax.....