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1 - 4 of 4 (0.18 seconds)The Central Excise Act, 1944
Section 9 in The Kerala General Sales Tax Act, 1963 [Entire Act]
Delhi Cloth And General Mills Co. Ltd. vs Commercial Tax Officer, Central ... on 22 January, 1975
In fact such process of stitching is essentially involved in the manufacture of several of the items enumerated in the inclusive portion of the definition of cotton fabrics contained in entry No. 19 of the First Schedule to the Central Excises and Salt Act, for. example, bed-sheets, bed-spreads, counter-panes, table clothes etc. It is not therefore possible to accept the plea put forward by the learned Government Pleadar that the fact that the edges of the kerchiefs have been stitched will take the article out of the scope of the entry "cotton fabrics". We find that the same view has been taken by the Calcutta High Court in Delhi Cloth and General Mills Co. Ltd. v. Commercial Tax Officer, Central Section, West Bengal and Ors. [(1975) 36 S.T.C. 575] with which ruling we are in respectful agreement.
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