1976 (8) TMI 137

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..... narrow question with reference to the assessment to sales tax. The turnover in dispute is a sum of Rs. 18,233.13. The respondent-dealer had manufactured banners, hangers, flags, etc., out of textiles. Its claim before the Appellate Assistant Commissioner of Commercial Taxes and the Tribunal was that these banners, hangers and flags made out of textiles, themselves constitute textiles and fall with .....

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..... n the scope of this entry. The learned counsel for the respondent drew our attention to a few decisions of this court and in particular, to the decision in Government of Madras v. Madurai Braided Cord and Tape Producers Co-operative Industrial Society[1968] 22 S.T.C. 470., where it has been held that braided cords are textiles within the meaning of this entry and in State of Madras v. T.T. Gopali .....

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..... oncerned, banners, hangers and flags are commercially different entities known and recognised as such and, therefore, we are of the opinion that the same cannot fall within the scope of entry 4 of Schedule III. Consequently, we allow this revision case, set aside the order of the Sales Tax Appellate Tribunal and restore the order of the Appellate Assistant Commissioner, bringing the said turnover .....

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