TaxTMI 
TaxTMI 
1970 (11) TMI 94
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....r under the Central Sales Tax Act-that is why there are four cases relating to three assessment years. The following common question of law has been submitted for the opinion of this court: "Whether under the circumstances of the cases the durrets are carpets and can be taxed at 3 per cent. as per Notification No. ST-1 367/X1045(19)1960, dated 5th April, 1961, or are taxable as unclassified goods taxable at the rate of 2 per cent. during the years 1965-66, 1966-67 and 1967-68?" The assessee, M/s. Asha Handloom, Sadabad Gate, Hathras, Aligarh, is a dealer in handloom goods including what are called durrets and gul durries. The assessee claimed exemption from tax in respect of the turnover of these two items on the ground that they ....
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....rrectness of the finding of the Judge (Revisions) with regard to durrets only. His contention is that durrets are carpets within the meaning of notification of 5th April, 1961, referred to in the question. The notification in question has been issued under the second proviso to sub-section (1) of section 3 and reads as below: "In exercise of the powers conferred by the second proviso to subsection (1) of section 3 of the Uttar Pradesh Sales Tax Act, 1948 (U.P. Act 15 of 1948), the Governor of Uttar Pradesh is pleased to enhance with effect from 5th April, 1961, the rate of tax in respect of the turnover of the goods mentioned below from two paise per rupee to three paise per rupee, at all points of sale: 1.. ............ 2.. Car....
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....eaving in extra yarns and cutting them short. In this respect a durret resembles a carpet which too has a pile but on one side only. In the case of carpet, however, the pile is produced by knotting pieces of woollen yarn on to warp threads. The word "carpet" is a word of every day use and its meaning is well understood. According to the Shorter Oxford Dictionary, the word "carpet" means "a thick fabric, commonly of wool, used to cover tables, beds etc." or "a similar fabric, generally worked in a pattern of divers colours used to spread on a floor or the ground or to cover a floor or stairs." In the Reader's Digest Great Encyclopaedic Dictionary, a carpet means "thick fabric for spreading on floor or stair, commonly of wool, frequentl....
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....on No. ST-5059/X"36. Woollen goods excluding 906(A-B)-56, dt. 22-9-1966. carpets but including knitting wool." We are of opinion that the word "carpet" as used in the notification in question has reference to woollen carpets which are manufactured by the process of weaving and knotting, as explained above. This meaning tallies with the popular meaning of this word as well as with the dictionary meaning. As regards a durret, it has a texture of a durrie, but has the appearance of a carpet. It is an article midway between a durrie and a carpet. As durries and carpets have been separately dealt with under various notifications, it follows that a durret must be treated to be an unclassified article. On behalf of the department a reference....