K.J. Shetty, C.J. - (1.) This is the second time the matter is coming before the Full Bench.
(2.) The primary question that arises for consideration is whether woollen cardigans and pullovers are to be treated as articles of hosiery or as woollen goods.
(3.) The turnover relating to articles of hosiery is taxable at the rate of 3 per cent as per Notification No. 3613 dated July 1, 1969; whereas that of woollen goods is taxable at 6 per cent under Notification No. 1365/X-9-56 dated April 1, 1969.;