Gujarat Court November 1963 Judgments

Vrajlal Bhukhandas Vs. the State of Gujarat

Court: Gujarat

Reported in: (1964)0GLR191; [1964]15STC437(Guj)

Shelat, C.J. 1. The question arising in this reference is whether shetranjis, i.e., cotton carpets, manufactured on handloom, are handloom cloth, within the meaning of entry 29 of Schedule A to the Bombay Sales Tax Act, 1959. 2. The petitioners are dealer registered under the Act and they sold a shetranji or a carpet for a sum of Rs. 8 under a bill dated the 8th of February, 1961. Under section 52 of the Act, they applied to the Deputy Commissioner of Sales Tax for determining whether any tax was payable in respect of the sale of the aforesaid carpet, contending that the aforesaid carpet was covered by entry 29 in Schedule A to the Act. The Deputy Commissioner, by his order dated 30th May, 1961, held that the carpet was not 'cloth' and was not therefore covered by the said entry. The petitioners thereafter preferred an appeal before the Sales Tax Tribunal, contending that the word 'cloth' should be interpreted in a wider sense so as to include all kinds of fabrics woven out of cotton y...