LALCHAND GOPALJI Vs. STATE OF BOMBAY

JUDGEMENT

(1.) THIS is an application in revision against the order of the Collector of Sales Tax, B.S., in proceedings for the assessment of sales tax for the period from 1st July, 1947, to 30th June, 1948.

(2.) THE question involved in it was whether the Banarsi cloth in which the applicants deal is subject to special tax of one anna in the rupee under item No. 7 in Schedule No. I to the Act or is taxable at the general rate of half anna in the rupee. THE Sales Tax Officer held that the sales of the cloth were liable for the special tax. THE Assistant Collector upheld his decision in appeal. THE Collector of Sales Tax has held that the Banarsi cloth referred to by him as sample No. 4 would alone be taxable at the special rate. THE applicants who are, however, dissatisfied with this have come up in revision.

(3.) THE only question, therefore, is whether the Banarsi cloth in dispute is covered by item No. 7 in the schedule. That item runs as follows :- "Silk including artificial silk and all silk goods." THE first portion of this item does not admittedly apply; and the only point is whether the words "all silk goods" can cover the cloth in dispute.