1980 (12) TMI 166

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.... 44(1) of the M.P. General Sales Tax Act, 1958, hereinafter called the Act, the Board of Revenue has referred the following question of law to this Court for its opinion: "Whether, under the facts and circumstances of the case, cotton hose was cloth and as such exempt from tax as per entry No. 6 of Schedule I?" 2.. The material facts giving rise to this reference briefly are as follows: F....

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.... this Court for its opinion. 8.. The short question for consideration in this case is whether cotton hose is covered by the expression "cloth" occurring in entry No. 6 of Schedule I to the Act. It was urged on behalf of the assessee that the process of manufacture of cotton hose is that thick cotton yarn is woven by circular weaving machines. It was, however, not disputed that the cotton yarn s....