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2018 (2) TMI 1482
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....RATKAR, JJ. Shri Tushar Darda, Advocate for the applicant Shri K. R. Lule, AGP for the State/respondent ORAL JUDGMENT (Per: R. K. Deshpande, J.) In all these matters, substantial questions of law are framed. However, learned counsel for the applicant submits that only one question of law needs to be addressed by this Court and it is crystalized as under : Whether the applicant is....
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....out ginned cotton, yarn and ultimate product of cloth, which is a taxfree product. In the process, two products came out namely, (1) cotton waste and (2) cotton yarn waste, which are the commodities at serial no. 22 in Schedule C and made taxable. 4. The Apex Court in the above cited decision has held that cotton mills could be said to manufacture "cotton waste" and that the cotton mills were e....