Sr. No.,Name and description of goods
21,"Silk Fabrics; Handloom cloth of all kinds; handloom shawls & lois whether plain, printed, dyed or
embroidered; Dhoties and Saris; textiles of following varieties manufactured on power- loom
excluding the items described in schedule-II:-
(a) cotton fabrics of all varieties;
(b) rayon or artificial silk fabrics, including staple fibre fabrics of all varieties;
(c) woolen fabrics of all varieties;
(d) fabrics made of a mixture of any two or more of the above fibres, viz. cotton, rayon, artificial
silk, staple fibre or wool, or of a mixture of any one or more of the said fibres with pure silk fibre;
(e) canvas cloth.
Sr. No.,Name and description of goods
,List of goods taxed at 4%
16,"Bed sheets (other than unstitched bed sheets), pillow cover & other textile made ups.
,"The Hindi Text of the said entry is also reproduced hereunder:
( ), |
13 This leaves the Court with the issue as to whether the view of the Assessing Authority was correct or whether the order of the first appellate,
authority should be maintained. The Assessing Authority taxed the product under the residuary entry in Schedule V and subjected it to at the rate of,
duty of 12.5%. The First Appellate Authority on the other hand took the view that the product should be classified under Entry 16 of Schedule II and,
would be subject to the rate of 4%. The residuary entry would be attracted if no other specific entry applies. The appellant had also challenged the,
order of the first appellate authority before the Commercial Tax Tribunal. Entry 16 of Schedule II refers to bedsheets (other than unstitched,
bedsheets), pillow covers and “other textile made upsâ€. This description in the English version is also in accordance with the text in Hindi.",
14 Mr R K Raizada, learned senior counsel appearing on behalf of the appellant submits that the expression “other textile made ups†is not a",
stand-alone entry, but occurs in the same entry together with bedsheets (other than unstitched bedsheets) and pillow covers. Hence, the learned",
counsel submitted that the expression “other textile made ups†should be read in conjunction with the other goods which are specified in Entry 16.,
There is merit in the submission which has been urged, for two reasons. Firstly, the expression in Entry 16 of Schedule II is “other textile made",
upsâ€. A textile made up is an article which is manufactured or stitched from any type of cloth. In the present case, going by the case of the",
respondent, the product is unstitched because the ultimate work of stitching the salwar kameez is yet to be performed and is not carried out by the",
respondent. In the circumstances, the product can certainly not be called as a textile made up. Secondly, the entry “other textile made ups†is not",
a residuary entry for Schedule II, but is used in conjunction with the expression “bedsheets and pillow coversâ€. The expression “other textile",
made ups†must be read ejusdem generis with the articles which precede it and should hence comprehend goods of the same class and description.,
The general entry “other textile made ups†must receive a meaning and connotation bearing in mind the preceding items of Entry 16. Hence, it is",
not possible to accept the view of the first appellate authority that the product falls within the purview of Entry 16 of Schedule II.,
15 In view of the above discussion, the product would fall for classification under Serial 1 of Schedule V which is a residuary entry which covers all",
goods except those which are mentioned and described in Schedules I, II, III and IV.",
16 The High Court declined to exercise its jurisdiction in the revision which was filed by the Department. The High Court was of the view that the,
factual findings of the Tribunal did not warrant interference. The High Court has manifestly erred in ignoring the plain meaning of the entries in the,
Schedules to the UP Vat Act 2008 which have been discussed earlier in the course of this judgment.,
17 For the above reasons, we allow the appeal and set aside the impugned judgment and order of the Single Judge of the Allahabad High Court dated",
11 September 2019. For the reasons which we have indicated, we are also of the view that the judgment of the Tribunal as well as of the first",
appellate authority would have to be set aside. The order of the Assessing Authority would stand restored.,
18 The appeal shall stand disposed of in the above terms. There shall be no order as to costs.,
19 Pending applications, if any, stand disposed of.",
Civil Appeal No 794 of 2021 [Arising out of SLP(C) No 3886 of 2021] & Civil Appeal No 795 of 2021 [Arising out of SLP(C) No 3887 of,
2021],
1 Leave granted.,
2 These appeals arise from a judgment and order of the Allahabad High Court dated 11 September 2019 in a batch of three Sales/Trade tax revisions.,
The High Court has disposed of the revisions by a common judgment and order. For the reasons which are indicated above while allowing the appeal,
filed by the Department against the judgment of the High Court, the present appeals shall stand disposed of in terms of the judgment in Civil Appeal",
No 793 of 2021.,
3 Pending applications, if any, stand disposed of.",
