1986 (7) TMI 386

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.... will also govern the disposal of Miscellaneous Civil Case No. 334 of 1984, as the following common question of law has been referred to this Court for its opinion, by the Board of Revenue under section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"): "Whether, on the facts and in the circumstances of the case, the Board of Revenue was justified in holding t....

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....the contention of the assessee. Aggrieved by the order passed by the Tribunal, the Revenue sought a reference and it is at the instance of the Revenue that the aforesaid question of law has been referred to this Court for its opinion. 3.. The short question for consideration in this case is whether hair belting is covered by the term "cloth" as used in entry No. 6 of Schedule I appended to the ....

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....' is woven, knitted or felted material which is pliable and is capable of being wrapped, folded or wound around. It need not necessarily be material suitable for making garments because there can be 'cloth' suitable only for industrial purpose; but nevertheless it must possess the basic feature of pliability. Hard and thick material which cannot be wrapped or wound around cannot be regarded as 'cl....