1986 (12) TMI 362

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the Orissa Sales Tax Act, 1947 (for short "the Act"), the Member, Additional Sales Tax Tribunal, Orissa, has made a statement of the case on the following questions of law: "(i) Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was justified in holding that the sarees fitted with chumki and embroidery and bed-sheets fitted with jhallar com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....accepted by the assessing officer who assessed those goods as "embroidery" provided in entry No. 43 of the notification under section 5(1) of the Act. 3.. Having failed at all stages including before the Sales Tax Tribunal in second appeal, the dealer filed an application under section 24(1) of the Act on the basis of the statement of the case which has been made on the questions referred to ab....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the proviso to the definition it was stated in case of embroidery in the piece, in strips or in motifs, the exceptions are to be in relation to the base fabrics which are embroidered. Considering the said definition, this Court in a decision dated 21st September, 1977 in S.J.C. Nos. 118 and 119 of 1975 (Hind Readymade Stores v. State of Orissa) while dealing with the articles of those types (wool....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r in the commercial field. 6.. In the absence of definite materials it cannot be said that the sarees and bed-sheets were not mill-made cloths. Once the same are mill-made cloths, they would be tax-free. If the assessing authorities were of opinion that they should be taxed under the Act, the requirement should have carefully examined and clear finding to that effect should have been given. Whe....