TMI Blog1973 (4) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... of the schedule of tax-free goods?" 2.. The facts relevant for the purpose of answering these questions as appearing from the statement of the case are these: The assessee is a registered dealer carrying on business in cloth, grocery, etc., including blankets. The dealer was assessed for the years 1963-64 and 1964-65 to sales tax, but the assessing officer was satisfied that the turnover of the dealer relating to sale of woollen blankets (kambals) during the relevant period had escaped assessment. Therefore, action under section 12(8) of the Act was taken for that period and proceedings under section 12(4) of the Act were also taken for the year 1965-66. The assessee contended that woollen blankets were covered by entry No. 33 of the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s reasons applicable to these appeals. Admittedly, the Tribunal is not a court of record and, therefore, its decisions have no precedent value. Apart from those aspects, even from the point of expediency and convenience, we think it appropriate that the Tribunal should indicate in brief the reasons while disposing of each case and where lengthy references are necessary, clear reference would be given to its previous judgment. 4.. Now, we shall proceed to deal with the remaining question. In exercise of the powers vested under the proviso to section 5(1) of the Act the State Government published a notification bearing No. 33927-F dated 30th December, 1957, prescribing the rates of tax. Entry No. 46 thereof which we shall extract below is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lankets are mill-made fabrics wholly or partly made of wool or are they woollen goods and not being hand-made kambals liable to tax. "Fabric" has no definition and has, therefore, to be given the meaning the word has in common parlance (in support of the principle see Ramavatar Budhaiprasad v. Assistant Sales Tax Officer(1)). According to the Shorter Oxford Dictionary, it means a manufactured or woven material and, currently, it has the meaning of textile material. The learned standing counsel contends that entry 46 in the schedule of taxable commodities has been so worded that there is no scope for any doubt in the matter of exigibility of woollen kambals to sales tax. In entry 46, all woollen goods are liable to tax except the three items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lude sataranjis. It appears from Vrajlal Bhukhandas v. State of Gujarat[1964] 15 S.T.C. 437. that sataranjis are understood as carpets even in Gujarat." Relying on the principle indicated therein the learned standing counsel contends that we must hold that woollen kambals other than hand-made kambals come under entry 46 and are liable to tax. We find no scope for taking a different view. The Tribunal took a wrong view in holding that woollen kambals come within entry 33 of the tax-free list. Our answer to the second question referred to us, therefore, shall be: "In the facts and in the circumstances of the case, the Tribunal was not right in holding that the mill-made woollen blankets come under serial No. 33 of the schedule of tax-free ..... X X X X Extracts X X X X X X X X Extracts X X X X
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