1998 (9) TMI 92

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....am Kumar, Ms. Asha G. Nair and Shanti Narayan, Advocates, for the respondents. [Order]. - The appellants are manufacturers of rexine cloth. Rexine cloth, being coated fabric, cotton or otherwise, is covered by Entry 59.03 of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. This Act was enacted to impose additional duties of excise in replacement of ....

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....cified in the Third Schedule of the Act. It provides for reimbursement of tax in the case of inter-State sales where tax under the Central Sales Tax Act has been paid. Section 8 of the Act reads thus : "Exemption from tax in respect of certain goods. - Subject to such restrictions and conditions as may be prescribed, a dealer who deals in the goods specified in the Fourth Schedule shall be exem....

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.... sales tax under Item 174. The appellants preferred a writ petition in the High Court contending that they were not liable to pay any sales tax under Item 174 by reason of the fact that they fell within Item 5 of the Fourth Schedule of the State Sales Tax Act and were exempted by Section 8 thereof. The high Court, by the judgment which is under challenge, upheld the appellants' contention, except ....

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....he State Sales Tax Act makes it clear that the expressions used in Item 5 thereof have the meaning that is assigned to them in the Additional Duties of Excise (Goods of Special Importance) Act, 1957. The words "cotton fabrics, man-made fabrics and woollen fabrics" in Item 5 must, therefore, be read in the light of Item 59.03 of the First Schedule of the said Additional Duties of Excise (Goods of S....