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2009 (4) TMI 891 - ALLAHABAD HIGH COURTmatter remanded - ascertain as to what was the number of woollen goods/garments, which are to be taxed as an unclassified item - Whether, in view of the facts and circumstances of the case, the Trade Tax Tribunal was justified in holding that the pullovers and cardigans made out of acrylic and nylon which were sold by the applicant are different and ready made garments of wool? Held that:- It is difficult to accept the contention of the learned counsel for the assessee that even though woollen garments are specifically excluded from the entries whose benefits he seeks, simply because they are garments they should be treated to be covered under entry No. 4 of Notification dated September 7, 1981. Wool is completely different from cotton. The arguments of learned counsel for the assessee are, therefore, rejected. The view taken by the Tribunal is correct. Decided in favour of the Revenue and against the assessee
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