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6. It only remains for us to examine the decision in Shree Ram Industries v. State of Gujarat [1974] 34 S.T.C. 153, very strongly relied on by counsel for the revenue. The question that arose therein was whether saris to which zalars were attached were covered by entry 41 of Schedule A or whether they fell under entry 11A or 19 of Schedule E to the Bombay Sales Tax Act, 1959.
Entry 41 in Schedule A was in the following terms:
41. Rayon or artificial silk fabrics as defined in item No. 22 of the First Schedule to the Central Excises and Salt Act, 1944.