Judgment :- V. RAMASWAMI, J. The assessee, a dealer in raw silk yarn, declared a total turnover of Rs. 1, 34, 380.44 for the asst. yr. 1966-67 and claimed exemption on the entirety of the turnover. The AO considered that only hand spun raw silk yarn is exempted but not machine made pure raw silk yarn and in the absence of separate accounts in regard to these turnover, he estimated the value of the machine made pure raw silk yarn at Rs. 1, 00.054.00 and assessed the same at 21/2 per cent. This order was confirmed by the AAC. But, on a further appeal, the Tribunal held that the entire turnover was exempted and in that view, set aside the orders of assessment. 2. There are three items which need be considered in respect of the claim of exemption. Under Item 6 of-Schedule II to the Tamil Nadu General ST Act "hand spoon yarn" is exempted from tax. In exercise of the powers under S. 17, by G.O. Ms. No. 976, Revenue, dt. 1st April, 1959 "Sales of indigenous raw Silk by any dealer" were completely exempted from tax, and by another Government Memorandum No. 1416, M 3/59-7, dt. 10th November, 1959, "sales of indigenous Raw Silk including all raw silk reeled from silk Canoon, -Whether in a filature Charka or domestic basin established in India" * were exempted from tax. Whatever doubt that may be in invoking item 6 of Schedule III of the Tamil Nadu General ST Act, there could be no doubt that under the two Government orders made under S. 17 referred to above, sales of indigenous Raw Silk including all raw silk reeled from Silk Cocoons, whether in a filature Charka or domestic basin established in India are exempted from tax. But it is contended by the learned Government Pleader that what is exempted is indigenous raw silk and not indigenous raw silk yarn and that therefore only under item 6 of Schedule III, so much of the turnover relating to hand spun yarn could be exempted from tax. But it is seen from the letter of the Director of Industries and Commerce produced before the Tribunal that 'raw silk' has the same meaning as silk yarn'. If that is so, clearly the assessee was entitled to exemption in respect of the entire turnover as the Government Memorandum dt. But it is seen from the letter of the Director of Industries and Commerce produced before the Tribunal that 'raw silk' has the same meaning as silk yarn'. If that is so, clearly the assessee was entitled to exemption in respect of the entire turnover as the Government Memorandum dt. 10th November, 1959, referred to above, exempts all raw silk reeled from silk Cacoon, whether in a filature Charka or Domestic basin established in India, from tax. 3. In the result, the tax case revision fails and is dismissed. But there will be no order as to costs.