Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Uttar Pradesh Value Added Tax Act 2008: Schedule I Entry 21 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Uttar Pradesh Value Added Tax Act, 2008: Schedule I Entry 21 – Classification of unstitched suits – Assessee respondent engaged in selling dress material/unstitched suits for women – It purchases textile material in bulk which is cut to the length of a salwar kameez suit for women – The work of sewing, design and embroidery is carried out on the neck portion of the kameez or kurta and the dupatta is subjected to ‘peco’ work and then it is sold as an unstitched suit – As a result of the work which is carried out by the respondent in the factory, the material ceases to be textile within the meaning of Entry 21 and assumes the character of an article which has a distinct meaning and description – The product can certainly not be called ‘a textile made up’ under Entry 16 of Schedule II as it is used in conjunction with the expression “bed-sheets and pillow covers” – 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 – Hence, the product would not fall within the purview of Entry 16 of Schedule II – 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. |
Judge | Hon'ble Dr. Justice D.Y. Chandrachud |
Neutral Citation | 2021 INSC 138 |
Petitioner | The Commissioner, Commercial Tax, U.p., Lucknow |
Respondent | S/s Rujhan Studio |
SCR | [2021] 4 S.C.R. 511 |
Judgement Date | 2021-03-02 |
Case Number | 793 |
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