STATE OF RAJASTHAN Vs. JAIPUR GOTA WORKS JAIPUR

JUDGEMENT

(1.) THIS revision petition has been filed against the order of the Dy. Commissioner, Excise & Taxation, (Appeals), Ajmer and Kota Division, whereby he held that cloth had been exempted from sales tax and that a sari even though embroidered did not lose the characteristic of cloth, following the rule laid down in the case of Sri Kittappa Dress Manufacturing & Embroidery Works vs. The State of Madras (STC 1962 p. 35 ). The learned Dy. Commissioner thus came to the conclusion that the saris were exempted from sales tax.

(2.) ALTHOUGH other parts of the judgment were also attacked initially yet the only point urged before me relates to the sale of saris. The contention of the learned Govt. Advocate is that a sari ceases to be cloth when embroidered. In support of this contention, he relies on the rule laid down by the Supreme Court in M. Abdul Hameed Sahib vs. The State of Madras (1965 STC 822 Vol. XVI ).