TaxTMI 
TaxTMI 
1993 (2) TMI 290
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.... the Gujarat Sales Tax Act, 1969?" At the time of hearing of this matter, the learned advocate for the applicant as well as the learned Assistant Government Pleader agree that the aforesaid issue requires to be reframed because it Is not the contention of the applicant that the product which is considered by the applicant as side strips would be covered by entry 6 of Schedule II, Part A. The contention is that the product "side strips" produced by the applicant would be covered by entry 21 of Schedule II, Part A, and not by residuary entry 13 of Schedule III. Hence, the question is reframed as under: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that side strips sold by the applicant we....
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....lic filament process. As per this process, pulp is spread like a sheet which is called polyester filament. This filament is given aluminium vapour on both the sides which gives it a glittering surface. After this, the film is put on rough slitting machine. Thereafter, the further process as noted by the Assistant Sales Tax Commissioner is followed. From the aforesaid process of manufacturing metallic yarn, it is clear that metallic yarn and side strips are produced out of the same substance which is known as polyester film. Firstly, the strips of width of 64 mm. from the polyester film are produced. Thereafter, the strips are placed on micro-slitting machine which cuts it into 214 pieces plus 2 side strips. The question is whether the said ....
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....that side strips produced by the applicant in this particular case are covered by the phrase "and all other synthetic fibres and synthetic yarns". He submitted that before the Assistant Sales Tax Commissioner it was pointed out that side strip is a yarn of 750 deniers and above. It is at the most a yarn of inferior quality, but at the same time it retains its quality as yarn. From the record and the discussion by the Tribunal, it is apparent that side strip which is sold by the applicant is a yarn having 750 deniers and above. The Tribunal has arrived at the conclusion that by and large it is used for preparing zalar, kinar (border), foomata (ornamental hangings), etc. The Tribunal has further noted that side strips are even used for wea....
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....rcial commodities because in the sale bills issued by the applicant they are described separately, the excise duty on side strips is also levied at the lower rate and that metallic yarn is of even and regular breadth or width while side strips are uneven or rather of irregular breadth or width. Merely because side strips are of uneven width or length, it would be difficult for us to hold that they would not be covered by entry 21. As discussed above, entry 21 is a comprehensive and exhaustive one; it includes all other synthetic fibres and synthetic yarn including their waste. Side strips are a product of the same materials from which synthetic yarn is produced. As discussed above, they are used also for weaving purpose to some extent. Ther....