CHANDRA REDDY, CJ.

( 1 ) THESE three revision petitions raise a common question as to the meaning of the word cloth used in the Madras General Sales Tax Act, 1939 and the Hyderabad General Sales Tax Act, 1950. T. R. C. No. 20 of 1959 deals with the tormer Act while the other two revisions deal with the latter Act.

( 2 ) T. R. C. No. 20 of 1959.-The respondents, a firm of merchants, are dealers in cloth. They sold fine and superfine printed sarees during the year 1956-57, and the turnover amounted to Rs. 25,949-11-0 in this behalf. The Deputy Commercial Tax officer, Vijayawada, treating the sales as falling under item i of sub-sction 2-A of section 3 of the Madras General Sales Tax Act imposed sales tax at the rate of one anna six pies for every rupee of the turnover. The appeal of the assessee to the deputy Commissioner of Commercial Taxes proved unsuccessful. The assesse went in further appeal to the Sales Tax Appellate Tribunal. The Tribunal accepted the contention of the assessee that sarees and dhoties would not embrace the definition contained in item 1 of section 3 (2-A) of the Madras General Tax Act and allowed the appeal: the Department seeks to revise this order under se

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