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2009 (1) TMI 448 - PUNJAB AND HARYANA HIGH COURTHandkerchief- Classification- the applicant is engaged in the resale of general mercantile including handkerchiefs on whole sale basis. However, the assessment orders were taken up for suo motu action on the ground that deductions regarding sale of handkerchief are not correct and handkerchiefs are not items of textile. Consequent on revisional proceedings additional demand was created vide order dated 14-2-1985 by taxing the handkerchief by treating them as not textile items. Aggrieved against the order dated the applicant approached the Tribunal. The Tribunal vide its order upheld the order of the Revisional Authority. Held that- handkerchief cannot be regarded as ‘readymade garments’ thus decision is in favour of assessee.
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