1978 (7) TMI 234

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....he opinion of this Court: "Whether, on the facts and in the circumstances of the case, the caps sold by the assessee were covered under the expression of 'ready-made garments other than those made out of woollen cloth' of Notification No. ST-6439/X-1012-1962 dated 1st December, 1962?" The answer to the question referred, for the assessment year 1966-67, depends on whether the caps, made of f....

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....from top to bottom, from head to foot. He has also placed reliance on two decisions, Commissioner of Sales Tax, U.P. v. Verma Hosiery, Lucknow[1972] 30 S.T.C. 606; 1972 U.P.T.C. 258., and Pareek Hosiery Products v. Deputy Commissioner of Sales Tax[1962] 13 S.T.C. 722. In Verma Hosiery case(1), the question was whether cotton mufflers and topas were "ready-made garments" or "hosiery goods". It w....

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....case, the word which calls for our interpretation is 'garment'. It is not disputed before us that the value of each piece manufactured by the petitioner is less than Rs. 4. The word 'garment' in Webster's New 20th Century Dictionary (1956 Edition) means: '1. (a) any article of clothing; (b) (pl.) clothes, costume. 2.. Covering.' In Oxford Dictionary the word 'garment' has been stated to m....