2009 (4) TMI 891

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....n goods/garments, which are to be taxed as an unclassified item. The question of law referred to is as hereunder: "(i) Whether in view of the judgment of this honourable court in the cases of Commissioner, Sales Tax, U.P., Lucknow v. Super Wool House [1995] 96 STC 576; [1995] UPTC 378 and Commissioner of Sales Tax v. Har Narain Moti Lal [1983] UPTC 181, the Trade Tax Tribunal was justified in remanding the matter to the assessing authority? (ii) Whether, in view of the facts and circumstances of the case, the Trade Tax Tribunal was justified in holding that the pullovers and cardigans made out of acrylic and nylon which were sold by the applicant are different and ready made garments of wool? (iii) Whether, in view of the facts and circ....

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....s given below: The notification No. 4949 of May 30, 1975 as classified at serial No. 2 is given below: "S. No. Description of goods Point of tax Rate of tax 2. All kinds of ready made garments (except woollen garments) including ties, bows, mosquito nets, unfilled razais, lihafs or pillow covers. M or I 5 per cent " Thereafter by Notification No. 5785 dated September 7, 1981 the relevant entry Nos. 4 and 23 are quoted below: "S. No. Description of goods Point of tax Rate of tax 4. All kinds of ready made garments (except woollen garments) including ties, bows, mosquito nets, unfilled razais, lihafs or pillow covers. M or I 6 per cent 23. Hosiery made of pure cotton M or I 4 per cent " That thereafter by Notification N....