R.M. Sahai, J.
1. The question of law raised by the Commissioner of Sales Tax in this revision filed under Section 11 of the U. P. Sales Tax Act is whether woollen (1) I.L.R. jursi (a garment worn between banian and shirt) and hose topas (cap) comprising 90 per cent wool were taxable, in the assessment year 1970-71, as woollen goods at the rate of 6 per cent or as unclassified item at the rate of 3 per cent. The revising authority found that jursi and topas contained 90 per cent wool and 10 per cent nylon. Before coming to the relevant entry it is pertinent to look into the various notifications issued from time to time imposing tax on woollen goods. In exercise of powers conferred by Section 3-A, ST-905/X dated 31st March, 1956, was issued and entry No. 46 of this notification read as under:
Woollen goods excluding carpets but including knitting wool.
2. This entry was substituted by ST-1281-A/X dated 1st October, 1961. It read as:
Woollen goods excluding carpets but including knitting wool, woollen hosiery and ready-made garments made out of woollen cloth.
3. The same entry continued in 1971 and 1973. A perusal of these entries makes it clear that under this entry only those goods are covered which are woollen goods. It does not envisage any goods which are manufactured out of wool mixed with nylon or anything else. It has been argued by the learned standing counsel that knitting wool is normally comprised of wool and nylon or other mixture. According to him, this indicates that the intention was to include in this entry all those goods which were woollen goods even if they were manufactured by mixture of nylon, etc. According to him, as the jursi and topas comprised of 90 per cent wool and 10 per cent nylon it was obviously woollen goods meant to be used in winter. Therefore, it should be taxed at the rate of 6 per cent. The argument is not convincing as there is no such indication from the entry as such. The words 'woollen goods' came up for interpretation in British India Corporation Ltd. v. State of Uttar Pradesh  13 S.T.C. 459. It was held:
Reference was made to the dictionary meanings of these very simple and well-known words in the English language. 'Woollen' is merely an adjective from 'wool'. All that it means is, something which is made of or manufactured from wool. 'Goods' is generally descriptive of movable property, merchandise or wares. Taking the meaning of the two words 'woollen goods' together all that they mean is articles made of wool.... I am of the view that the addition of 'knitting wool' in the entry 'woollen goods and knitting wool' also does not support learned counsel's submission. It is well-known to legislative practice that sometimes, merely by way of abundant caution, expressions or descriptions are used, which are not strictly necessary to convey the meaning. They are used only for the sake of clarity and to dispel doubt and uncertainty.
4. If the argument of the learned standing counsel is accepted then articles known as terry wool, terrycot in the popular sense would be treated as woollen or cotton. But this cannot be done as the entry being clear and unambiguous it has to be understood in the sense in which it has been used. The additional revising authority did not therefore commit any error in concluding that jursi and topas which contained 10 per cent nylon were not taxable at 6 per cent.
5. In the result, this revision fails and is dismissed. The assessee shall be entitled to its cost, which is assessed at Rs. 300. The fee of the standing counsel is also assessed at Rs. 100.