1976 (8) TMI 137

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....-This tax revision case raises a very narrow question with reference to the assessment to sales tax. The turnover in dispute is a sum of Rs. 18,233.13. The respondent-dealer had manufactured banners, hangers, flags, etc., out of textiles. Its claim before the Appellate Assistant Commissioner of Commercial Taxes and the Tribunal was that these banners, hangers and flags made out of textiles, themse....

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....lved in this case can be said to be textiles within the scope of this entry. The learned counsel for the respondent drew our attention to a few decisions of this court and in particular, to the decision in Government of Madras v. Madurai Braided Cord and Tape Producers Co-operative Industrial Society[1968] 22 S.T.C. 470., where it has been held that braided cords are textiles within the meaning....