1976 (7) TMI 162

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...., Sales Tax, Kanpur Range, Kanpur, has under section 11(1) of the U.P. Sales Tax Act referred the following two questions for our opinion: "(1) Whether, on the facts and in the circumstances of the case, there being no separate category of Vim in any of the notifications the article known and published as Vim could fall under the category of the notification "washing soaps and other materials u....

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....ed exemption from tax on the sales effected by it. The Sales Tax Officer disallowed the claim on the turnover of Rs. 46,320.02, which represented the sale proceeds of Vim. He found that the Vim was a product of soda-ash, soaps and abrasives and was used for washing floors, basins, plates, cups, etc., and, therefore, did not fall under the category of "washing soaps and other materials for washing ....

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....by the same cloth. In this view of the matter he dismissed the revision. Item No. 32 of the relevant notification reads: "Washing soaps and other materials used for washing purposes." Under the first part of the notification only washing soaps enjoy the concessional rate of tax but the second part is very wide and all other materials which are used for washing purposes will come within its purv....

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....w it will not fall within the category of the articles contemplated in the second part of the notification in question. Counsel for the department tried to urge that the other materials for washing purposes contemplated by the notification are only such materials as are akin to washing soaps. We are unable to accept this argument as the notification in question is very widely worded. Reliance o....