1965 (7) TMI 43

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..... tax in view of section 5A(1)(i) of the General Sales Tax Act, 1125. The relevant part of the section is in these terms: "5A. Exemption of tax on the sale of mill-made textiles (other than pure silk), tobacco and sugar: (1) The sale by any dealer of- (i) mill-made textile, other than pure silk, (ii) ... ... ..." 2.. It is agreed that the commodity with which we are concerned in this case is .....

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..... ly arise here in view of the fact that the cloth with which we are concerned was manufactured in a machine housed in a factory. Regarding this we feel no doubt that it is "millmade textile". 4.. Our attention has been invited to the decision of the Madras High Court in Sri Dhandapani Powerloom Factory, Erode v. Commercial Tax Officer, Coimbatore and Another[1961] 12 S.T.C. 304, at p. 308. and r .....

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