1972 (2) TMI 72

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....been referred by the Board of Revenue: "Whether the turnover of the assessee in respect of the woollen coats was chargeable at the rate prescribed by the Notification No. F.5 (39) E & T/58/1 dated 1st April, 1958, namely, 7 per cent. or the same was chargeable at the general rate prescribed by the Act, namely, 31 per cent?" Under Notification No. F.21(7)SR/55 dated 25th March, 1955, different r....

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.... 1955, the sales tax on the above 4 items shown in List II was reduced to 31 per cent. Under Notification No. F.5(39) E & T/58/1 dated 1st April, 1958, the rate of sales tax on goods specified in the notification was raised to 7 per cent. The following items of this notification are relevant: "9. Pure silk and goods of all kinds made of such silk. 10.. All kinds of woollen goods including wo....

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....rom the above 3 fabrics. It will be seen that the words "in which gold, silver or gilded metals are used" qualify the words "all kinds of ready-made garments of ..... other textile fabrics". They do not qualify the words "all kinds of readymade garments of artificial silk, silk, wool ". Item No. 13 thus includes the following only: (a) All kinds of ready-made garments of artificial silk or s....