- (1.) ORDER 1. Mr. Maheshwari, learned counsel for the respondents, has pointed out a recent decision of the Supreme Court in Civil Appeal No. 863/1973 decided on September 12, 1988. The Sirsilk Ltd. v. The Textiles Committee and Ors., which is a common judgment delivered in a bunch of matters whereby the point involved for decision in this petition has been concluded. It has been held that rayon and nylon yarn are not only made of 'other fibre', but are also yarn of 'artificial silk' within the meaning of Section 2(g) of the Textiles Committee Act, 1963 and accordingly, the same is taxable Under Section 5A of the said Act.
(2.) THE petitioner's contention to the contrary has, therefore, to be rejected, following the decision of the Supreme Court. Consequently, the writ petition must fail. Accordingly, the writ petition is dismissed. No costs.;