1995 (1) TMI 340

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.... that fibre glass fabrics and fibre glass sleevings (unvarnished) sold by the applicants were covered by entry 102 in Schedule C, Part II to the Bombay Sales Tax Act, 1959 and not entry 12 in Schedule A to the said Act, as in force since July 1, 1981." 2.. The assessee is a manufacturer and dealer in fibre glass cloth, fibre glass tapes, and fibre glass sleevings of various sizes and thickness. On December 28, 1981, the assessee made an application to the Commissioner of Taxes, Maharashtra State, Bombay, under section 52(1)(e) of the Bombay Sales Tax Act, 1959 ("the Act") seeking determination of the question whether any tax was payable under the Act in respect of sales of fibre glass cloth and fibre glass sleevings by the assessee. Accord....

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....the affirmative, the sales of these items by the assessee would be exempt from tax, otherwise they would be regarded as goods falling under the residuary entry 102 of Part II of Schedule C to the Act and sales thereof would be taxable at the rates applicable to sales of such goods, which at the material time was 8 paise in the rupee. Schedule A to the Bombay Sales Tax Act (as substituted by Maharashtra Act 32 of 1981 with effect from July 1, 1981) contains the list of goods, the sale or purchase of which is free from all taxes. Entry 12 thereof, as it stood at the material time, reads: Serial No. Description of goods (1) (2) (i) Cotton fabrics (ii) Man-made fabrics (iii) Woollen fabrics (iv) Sugar, and (v) Tobacco as defined from....