1975 (2) TMI 29

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....completely concluded by our earlier decisions in Special C.A. No. 780 of 1970 decided on April 28, 1971 where I spoke for the Division Bench consisting of both of us. In that decision this metallised yarn in the form of thin stripes of laminated polyester film was, on a harmonious interpretation of both the entries 15A (2) and 18, by keeping them in their respective fields, without cutting down th....

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....uld not make any difference. This very metallised yarn in the form of thin strips of laminated polyester film has been held not to attract tariff item 18 as synthetic fibrous yarn and was held to be covered by entry 15A(2) as an article of polyester; whether laminated or not. In that view of the matter it was held that no difference could be made on such a ground of further affidavits so as to jus....

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.... entry 18 of synthetic yarn was attracted to this case. The demand being, therefore, ultra vires demand, the threat to property by such ultra vires demand would clearly justify the petitioner in approaching this court and availing of this extraordinary remedy at public law. The existence of alternative remedy would hardly be material in such a case when the tax demand is ultra vires the Act. In th....