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TMI Blog1984 (8) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... ery cloth or cotton cloth sold by the assessee falls under entry 86 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as the Act and are taxable at 5 per cent, has been challenged by the legal representatives, i.e., petitioners two to eleven abovementioned. According to the petitioners, the gloves made of cotton cloth or hosiery cloth will not fall under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal by the assessee to the Tribunal, the Tribunal has accepted the view taken by the Appellate Assistant Commissioner and has upheld the charge under entry 86 of the First Schedule. According to the Tribunal, gloves sold by the assessee will fall under the category of "hosiery goods" and therefore they should be taken to fall under entry 86 of the First Schedule to the Act. The Tribunal also ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to say that the goods are "ready-made goods". It is no doubt true that the gloves sold by the assessee is made of cloth; but it cannot be said to be ready-made goods. If that is so, almost all the taxable goods such as saree, dhothi, etc., will come under "ready-made goods", apart from "garments" which can really be said to be ready-made goods. According to the learned counsel for the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sthan [1970] 26 STC 341 (SC) has held that "hosiery" means machine-knitted garments. In view of this, we are not, therefore, inclined to accept the contention of the learned counsel for the petitioners that the gloves sold by the assessee had to be treated as "ready-made goods" made of cotton and cannot be treated as "hosiery" coming under entry 86 of the First Schedule to the Act. We are of the v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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