1989 (2) TMI 390

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..... s whether cotton yarn in which the non-cotton content is 10 per cent is "cotton yarn" within the meaning of entry 10 of the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957? The assessment years concerned herein are no doubt different, but all of them fall prior to July 1, 1985. The amending Act 18 of 1985 was brought into force with effect from July 1, 1985. Entry 165, inter alia .....

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..... at except where expressly permitted, no manufacturer shall produce yarn without using man-made cellulosic and non-cellulosic staple fibre, which shall in no case be less than 10 per cent of his total fibre consumption in a quarter. It is because of this statutory compulsion that the manufacturer had used 10 per cent of noncotton material in manufacturing the cotton yarn. Entry 10 in the Third Sche .....

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..... tate trade (declared goods). Placing the above construction would be consistent with the object and purpose underlying the placing of the said goods in the Third Schedule. The learned Government Pleader submitted that at all points of time "blended yarn" was treated as different commodity than cotton yarn. According to him "blended yarn" is treated as general goods, but second and subsequent sal .....

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