1998 (9) TMI 645

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....consideration in this revision is, whether unginned cotton comes within the ambit of cotton under entry 6 of the Fourth Schedule of the Karnataka Sales Tax Act, 1957. 2.. The petitioner was a registered dealer under the Karnataka Sales Tax Act, 1957 (hereinafter called "the Act"), a composite mill having the facility of ginning, pressing, spinning, weaving and processing sought to question the ....

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...., baling, pressing of cotton is likely to be asserted as a manufacturing processes and therefore out of the ambit of entry 6. That is the reason why the entry 6 has been worded by including cotton in a ginned state, baled state or pressed state or otherwise. The only exception is cotton waste. Thus, it would not be open to the assessee-revision petitioner to contend that under the entry 6 cotton a....