STATE OF ORISSA Vs. JAIKRISHNA RATHI

JUDGEMENT

(1.) THESE references relate to quarters ending 31st December, 1959, 31st December, 1962. Two questions have been referred. They are :

(2.) TO answer the first question a reference is to be made to serial No. 35 of Notification No. C. T. A. 56/57-32518-F, dated 16th December, 1957, which reads as follows :-

(3.) THE learned Tribunal answered the question against the revenue. The learned Standing Counsel placed reliance on Pravin Bros. v. State of Gujarat ([1964] 15 S. T. C. 478) and Ahmedabad Silk Factory v. Commissioner of Sales Tax, Gujarat ([1966] 18 S. T. C. 23), in support of his contention that after dying or printing, such cloths lost their distinctive character as mill-made cloths and as such would not come within the ambit of the exemption.