1991 (3) TMI 357

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....sold by the opponent-firm-Newage Hose Manufacturing Company, were comprised in the definition of 'cotton fabrics' as contained in item No. 19 in the First Schedule to the Central Excises and Salt Act, 1944 and, therefore, fell under entry 37 in Schedule I to the Gujarat Sales Tax Act, 1969, so that the sales thereof were free from all taxes leviable under the Gujarat Sales Tax Act, 1969." 2.. Facts giving rise to the present reference, shortly stated, are as under: (i) The opponent is a registered dealer carrying on business of manufacturing and selling (a) rubberised cotton hose pipes and (b) rubberised cotton-synthetic fibre hose pipes. The opponent applied to the Deputy Commissioner of Sales Tax under section 62. of the said Act fo....

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....out of the judgment and order of the Tribunal. The Tribunal, accordingly, framed question of law reproduced hereinabove for our decision. 3.. The question that arises for our consideration in this reference relates to interpretation of item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944. In Sales Tax Reference No. 14 of 1981* we were called upon to decide as to whether "bookbinding cloth" would fall within the definition of "cotton fabric" as contained in item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944. Since the question referred to us in this reference involves interpretation of very item, for the reasons recorded in our judgment and order in Sales Tax Reference No. 14 of 1981, we are....