STATE OF TAMIL NADU Vs. NAVINCHANDRA AND COMPANY
LAWS(MAD)-1977-12-11
HIGH COURT OF MADRAS
Decided on December 07,1977

STATE OF TAMIL NADU Appellant
VERSUS
NAVINCHANDRA AND COMPANY Respondents

JUDGEMENT

GOVINDAN NAIR, C.J. - (1.) IT is not disputed before us that the goods falling under item 4 of the Third Schedule in the Tamil Nadu General Sales Tax Act could be exempt from tax notwithstanding the fact that the goods may be parts or accessories falling under item 81 of the First Schedule to the Act. The goods are cotton belts used for the purpose of transmitting the power or rotation generated by an electrically operated motor or by other means mentioned in item 81 of the First Schedule. That it is made of cotton is not disputed. Counsel suggested that it will not be fabric. We think that anything fabricated out of cotton can be called "cotton fabric". This view is supported by the decision of the Kerala High Court in Kesavan & Co. v. Assistant Commissioner of Sales Tax. We, therefore, dismiss this petition.;


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