1979 (9) TMI 199

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....whether tax was payable on these articles. 2. By Notification No. ST-4064/X-960(4)-58 dated 25th November, 1958, the Government of Uttar Pradesh in exercise of powers under Section 4(1) of the act directed that certain commodities shall be exempt unconditional, from the payment of tax under the U.P. Sales Tax Act. Item 3 of this notification which is relevant for this controversy is in the following terms :- 3. Textiles of the following varieties manufactured on powerlooms, excluding durries, carpets, druggets, hosiery goods and readymade garments but including the goods specified in the annexure hereunder ; a) Cotton fabrics of all varieties. 3. The contention of the assessee before the Commissioner of Sales Tax was that collars and th....

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....upta, appearing on behalf of the assessee contended that the process of manufacture, the fused collars and the shoulder straps did not alter its character of a cotton fabric. He referred me to a decision reported in 1972 Selected Decisions volume XIII page 301. This is a publication issued by the Government of Maharashtra by the sales tax department and probably contains the decision of sales tax authorities constituted under the Bombay Sales Tax Act. The question that arose for decision in that case was as to whether Bondrex Collar Lining manufactured by the assessee fell within the description of cotton fabrics within the meaning of entry 15 of Schedule A to the Bombay Act. The authority held that as Buckram cloth and the laminated cloth ....

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....ade shirts. The assessee claimed exemption under Section 8 of the Tamil Nadu General Sales Tax Act, which granted exemption to all varieties of textiles. In the alternative it claimed exemption on the ground that they were declared goods under Section 14 of the Central Sales Tax Act. Section 14(iia) of the Central Sales Tax Act is to the following effect:- Cotton fabrics as defined in item No. 19 of the First Schedule to the Central Excise and Salt Act, 1944. 5. Item No. 19 of the First Schedule to the Central Excise and Salt Act, 1944, runs as under :- Cotton fabrics' mean all varieties of fabrics manufactured either wholly or partly from cotton and include dhoties, sarees, chadders, bedsheets, bed-spreads, counterpanes, table clot....