SUBBARAJU Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) The Judgment of the Court was delivered by the Hon'ble The Chief Justice.

(2.) This is a revision against the order of the Andhra Sales Tax Appellate Tribunal, Guntur.

(3.) The facts are simple. The petitioner is the proprietor of Prabhat Tape Manufacturing Company, Palakol, and obtained a licence under Section 5 of the Madras General Sales Tax Act (hereinafter referred to as the Act) to deal in cloth woven on handloom wholly or partly with mill yarn. During the year 1952-53, he sold nawar tape of the value of Rs. 48,337/- and claimed exemption under Sec. 5 (iii) of the Act. The Commercial Tax Officer, West Godavari and on appeal the Tribunal, held that the petitioner was "hot entitled to the exemption on the ground that nawar tape was not "cloth" within the meaning of Section 5 (iii) of the Act. Hence the revision. The only question in revision is whether nawar tape is exempted under Section 5 (iii) of the Act. Section 5 (iii) runs :