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State of Tamil Nadu Vs. Sree Mahendra Brothers - Court Judgment

LegalCrystal Citation
SubjectExcise
CourtChennai High Court
Decided On
Case NumberWrit Petition No. 586 of 1979
Judge
Reported in1981(8)ELT143(Mad)
ActsCentral Excise Act; Tamil Nadu General Sales Tax Act
AppellantState of Tamil Nadu
RespondentSree Mahendra Brothers
Advocates:Additional Government Pleader
DispositionAppeal dismissed
Cases ReferredGovernment of Madras v. Madurai Braided Cord and Tape
Excerpt:
- .....was whether braided cords and tapes will fall within the definition of'cotton fabrics'. the learned judge relied on an earlier judgment of this court in the government of madras v. madurai braided cord and tape producers co-operative industrial society, 22 s.t.c. 470 for coming to the conclusion that the braided cord will fall within the definition of 'cotton fabrics' as defined in the central excises and salt act, and s. no. 4 of the third schedule to the tamil nadu general sales tax act. notwithstanding the conclusion, the learned judge had not granted the relief to the respondent immediately, but merely directed the authorities to investigate the question as to whether the goods produced by the respondent would fall within the category of item 19 of the first schedule to the.....
Judgment:

Ismail, C.J.

1. This is an appeal against the orderof Natarajan J. dated 27-9-1978 allowing W.P. No. 4049 of 1976. The pointinvolved was whether braided cords and tapes will fall within the definition of'Cotton fabrics'. The learned Judge relied on an earlier judgment of this court in the Government of Madras v. Madurai Braided Cord and Tape producers Co-operative Industrial Society, 22 S.T.C. 470 for coming to the conclusion that the braided cord will fall within the definition of 'cotton fabrics' as defined in the Central Excises and Salt Act, and S. No. 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act. Notwithstanding the conclusion, the learned Judge had not granted the relief to the respondent immediately, but merely directed the authorities to investigate the question as to whether the goods produced by the respondent would fall within the category of item 19 of the First Schedule to the Central Excises and Salt Act or not. What the learned Government Pleader contends is that Serial No. 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act has been amended in the sense that originally it contained the expression 'all varieties of cotton textiles' but now it contains the expression 'Cotton fabric' as defined in the Central Excises and Salt Act. As far as the present question is concerned, we are of the opinion that this amendment does not make any difference, because the Bench in the earlier case had expressly decided that braided cord will fall within the definition 'Cotton fabrics' as defined in the Central Excises and Salt Act.

In view of this, no interference is called for with the order of the learned Judge. Hence, the writ appeal is dismissed.


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