1973 (4) TMI 92

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....f the case, the Tribunal is right in holding that mill-made woollen blankets come under serial No. 33 of the schedule of tax-free goods?" 2.. The facts relevant for the purpose of answering these questions as appearing from the statement of the case are these: The assessee is a registered dealer carrying on business in cloth, grocery, etc., including blankets. The dealer was assessed for the years 1963-64 and 1964-65 to sales tax, but the assessing officer was satisfied that the turnover of the dealer relating to sale of woollen blankets (kambals) during the relevant period had escaped assessment. Therefore, action under section 12(8) of the Act was taken for that period and proceedings under section 12(4) of the Act were also taken for ....

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....even did not indicate where the reasons had been given and did not append the reasons of the other case as reasons applicable to these appeals. Admittedly, the Tribunal is not a court of record and, therefore, its decisions have no precedent value. Apart from those aspects, even from the point of expediency and convenience, we think it appropriate that the Tribunal should indicate in brief the reasons while disposing of each case and where lengthy references are necessary, clear reference would be given to its previous judgment. 4.. Now, we shall proceed to deal with the remaining question. In exercise of the powers vested under the proviso to section 5(1) of the Act the State Government published a notification bearing No. 33927-F dated....

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....nt for our purpose) are exempt from taxation. The question for consideration, therefore, is as to whether woollen blankets are mill-made fabrics wholly or partly made of wool or are they woollen goods and not being hand-made kambals liable to tax. "Fabric" has no definition and has, therefore, to be given the meaning the word has in common parlance (in support of the principle see Ramavatar Budhaiprasad v. Assistant Sales Tax Officer(1)). According to the Shorter Oxford Dictionary, it means a manufactured or woven material and, currently, it has the meaning of textile material. The learned standing counsel contends that entry 46 in the schedule of taxable commodities has been so worded that there is no scope for any doubt in the matter of e....