1979 (10) TMI 202

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..... Sales Tax Act is whether woollen jursi (a garment worn between banian and shirt) and hose topas (cap) comprising 90 per cent wool were taxable, in the assessment year 1970-71, as woollen goods at the rate of 6 per cent or as unclassified item at the rate of 3 per cent. The revising authority found that jursi and topas contained 90 per cent wool and 10 per cent nylon. Before coming to the relevan....

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....thing else. It has been argued by the learned standing counsel that knitting wool is normally comprised of wool and nylon or other mixture. According to him, this indicates that the intention was to include in this entry all those goods which were woollen goods even if they were manufactured by mixture of nylon, etc. According to him, as the jursi and topas comprised of 90 per cent wool and 10 per....

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....ew that the addition of 'knitting wool' in the entry 'woollen goods and knitting wool' also does not support learned counsel's submission. It is well-known to legislative practice that sometimes, merely by way of abundant caution, expressions or descriptions are used, which are not strictly necessary to convey the meaning. They are used only for the sake of clarity and to dispel doubt and uncertai....