1984 (8) TMI 309

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....al that the gloves made of hosiery cloth or cotton cloth sold by the assessee falls under entry 86 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as the Act and are taxable at 5 per cent, has been challenged by the legal representatives, i.e., petitioners two to eleven abovementioned. According to the petitioners, the gloves made of cotton cloth or hos....

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....t single point. On a further appeal by the assessee to the Tribunal, the Tribunal has accepted the view taken by the Appellate Assistant Commissioner and has upheld the charge under entry 86 of the First Schedule. According to the Tribunal, gloves sold by the assessee will fall under the category of "hosiery goods" and therefore they should be taken to fall under entry 86 of the First Schedule ....

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....and no further labour is involved so as to say that the goods are "ready-made goods". It is no doubt true that the gloves sold by the assessee is made of cloth; but it cannot be said to be ready-made goods. If that is so, almost all the taxable goods such as saree, dhothi, etc., will come under "ready-made goods", apart from "garments" which can really be said to be ready-made goods. According ....