1973 (4) TMI 110

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..... etc. In the course of the assessment for the assessment year 1968-69 the assessees claimed exemption in relation to their sales of tarpaulins. The assessing authority as well as the Appellate Assistant Commissioner held that tarpaulins as such are not goods exempted from sales tax under section 8 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the Act) read with item 4 o .....

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..... the processed cloth out of which tarpaulin is made is textile, the question that arises in this case is as to whether tarpaulin which was stitched on all sides with eyelets can be treated as textile falling under item 4 of the Third Schedule to the Act. According to the Tribunal, the processed waterproof cloth has been cut and edges were stitched with eyelets and the finished product is a distinc .....

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..... extile" falling under item 4 of Schedule III. Tarpaulin as a finished product is a different marketable commodity and it cannot be said that it is either sold as a textile or it continues to have the properties and characteristics of cloth. The result is the Tribunal's view is upheld and the tax case is dismissed with costs. Advocate's fee Rs. 150. Petition dismissed.
Case laws, Decisions, Ju .....

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