KHANNA COTTON WORKS Vs. EXCISE AND TAXATION COMMISSIONER
LAWS(HPH)-1991-1-7
HIGH COURT OF HIMACHAL PRADESH
Decided on January 08,1991

KHANNA COTTON WORKS Appellant
VERSUS
EXCISE AND TAXATION COMMISSIONER Respondents

JUDGEMENT

P.C.BALAKRISHNA MENON,.J. - (1.) The Financial Commissioner (Appeals) Himachal Pradesh, Shimla has, under section 33 of the Himachal Pradesh General Sales Tax Act, 1968, referred the following question of law for the decision of this Court : - "Whether, on the facts and in the circumstances of the case, the "quilts sold by the petitioner are ready -made sewn garments within the meaning of Item No 11 of the Excise and Taxation Department notification dated April 1, 1969. The assessee is a dealer in ready -made quilts or Razais. The Assessment relates to the year 1971 -72. The statutory authorities under the Act have taken the view that quilts or Razais do not qualify for the concessional rate of tax, under the notification issued by the State Government on 1st April, 1969 The relevant part of the notification reads : - "(11) the rate of tax on ready -made sewn garments made out of handloom or mill made cloth excluding fur coats and garments prepared out of pure silk cloth but including umberalla cloth covers and pillow covers except when made out of pure silk cloth, shall be two paise in a rupee ;"
(2.) There is no dispute that the quilts or Razais dealt with by the dealer are made out of handloom or mill made cloth and are also ready made sewn for use by the purchaser. The only question for decision therefore, is as to whether the quilts or rajais sold by the dealer would fall under the notification aforesaid for concessional rate of tax If the quilt or razai is to be treated as a garment it satisfies the other requirements of the notification being readymade and sewn and made out of handloom or mill made cloth, Websters Third New International Dictionary gives the following meaning for the word garment at page 986: "Garment -often attrib (ME garment, garnement, fr. MF garnement, garniment article of clothing or armor, fr. OF. fr. garnir to equip prepare + -ment -more at GARNISH) 1 a : an article of outer clothing (as a coat or dress) usu. exclusive of accessories b : an article of under -clothing : specif: FOUNDATION GARMENT (a - that gives you the bust and waistine contours the new fashions demand -McCalls) 2 : the outward dress in which something is seen (cloth his ideas in a -of reality -Ber -trand Russell) (our birch in its spring -Richard Semon1." The same dictionary at page gives the following meaning for word clothing : "Clothing -(ME, fr gerund of clothen to clothe) 1 a: covering for the human body or garments in general j all the garments and accessories worn by a person at any one time. obs: LIVERY c : the equipment (as blankets, hoods or bandages) used to cover and protect a domestic animal (as a horse) d : characteristic exterior properties and aspects, style, and atmosphere in which something intangible is discerned (the moral -of legislation). 2 CLEAD1NG
(2.) 3 A : SAILS b : the bowsprit rigging 4 : CLOTHING WOOL;


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