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2019 (9) TMI 1571 - HC - VAT and Sales TaxLiability of tax - sale of ladies suits (un-stitched dress materials) - unclassified items or not - HELD THAT:- Perusal of the order of the Tribunal reveals that the Tribunal has found that the items sold by the assessee were not stitched garments but only textile as may be put to use for stitching ladies garments. The fact that some embroidery had been done, did not make any difference in the opinion of the Tribunal, inasmuch as the items themselves did not constitute stitched garments and such identity could not be attached to them. Arising from such factual findings, the further finding reached by the Tribunal that the items in question did not constitute stitched garments but only textile made up, cannot be faulted. Revision dismissed.
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