SAIFUDDIN EBRAHIMBHAI VADNAGARWALLA Vs. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) In this application the main point which is involved is whether sales tax is liable to be exempted on "rubberised cotton fabrics", of which the petitioner is a dealer, in respect of the period from January, 1970, till 6th April, 1975. In other words, whether "rubberised cotton fabrics" would come within the meaning of "cotton fabrics" as provided under item 19 of the First Schedule to the Central Excises and Salt Act, 1944 (Act 1 of 1944), which has been referred to in the explanation to Rule 3(28)(a) and (b) of the Bengal Sales Tax Rules, 1941, to give the meaning of the expression "cotton fabrics". The said item 19 of the Act of 1944 provides as follows:

(2.) Under Rule 3(28){a) and (b) of the Bengal Sales Tax Rules, 1941, framed under the Bengal Finance (Sales Tax) Act (6 of 1941), and as was in force up to 6th April, 1975, it was provided as follows:

(3.) In calculating his taxable turnover a registered dealer may deduct from his turnover the following, namely: --