JUDGMENT S. C. MOHAPATRA, J. - In these two references at the instance of the dealer under section 24(1) of the Orissa Sales Tax Act, 1947 (for short "the Act"), the Member, Additional Sales Tax Tribunal, Orissa, has made a statement of the case on the following questions of law : "(i) Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was justified in holding that the sarees fitted with chumki and embroidery and bet-sheets fitted with jhallar come within the ambit of entry No. 43 of the taxable list after deletion of entry No. 64, but not within the ambit of entry No. 33 of the tax-free list ? (ii) Whether the rate of tax laid down in entry No. 43 of the taxable list shall prevail over the rate of tax of 3 per cent laid down for the declared goods in section 14 and 15 of the Central Sales Tax Act and the third proviso to section 5(1) of the Orissa sales Tax Act ?" 2. The dealer registered under the Act filed returns for the years 1973-74 and 1974-75, on the basis that sarees fitted with chumki and embroidery and bed-sheets fitted with jhallar are essentially mill-made cloths which are tax-free as mentioned in entry No. 33 of the notification of the State Government under section 6 of the Act. This claim was not accepted by the assessing officer who assessed those goods as "embroidery" provided in entry No. 43 of the notification under section 5(1) of the Act. 3. Having failed at all stages including before the Sales Tax Tribunal in second appeal, the dealer filed an application under section 24(1) of the Act on the basis of the statement of the case which has been made on the questions referred to above. 4. There is no dispute that sarees without being fitted with chumki and embroidery and bed-sheets without being fitted with jhallar would be mill-made cloths which would be tax-free within the ambit of entry No. 33 of the notification under section 6 of the Act. The short question would be whether by addition of chumki and/or embroidery to the sarees and jhallar on the bed-sheets, the character of the commodities changes to make the same taxable. 5. Sarees and bed-sheets are cotton fabrics as defined under the Central Excises and Salt Act, 1944. The short question would be whether by addition of chumki and/or embroidery to the sarees and jhallar on the bed-sheets, the character of the commodities changes to make the same taxable. 5. Sarees and bed-sheets are cotton fabrics as defined under the Central Excises and Salt Act, 1944. From out of it, those sarees and bed-sheets which would contain 40 per cent or more by weight of either wool or silk or 60 per cent or more by weight of rayon or artificial silk or 50 per cent or more by weight of jute were excluded. In the proviso to the definition it was stated in case of embroidery in the piece, in strips or in motifs, the exceptions are to be in relation to the base fabrics which are embroidered. Considering the said definition, this Court in a decision dated 21st September, 1977 in S.J.C. Nos. 118 and 119 of 1975 (Hind Ready-made Stores v. State of Orissa) while dealing with the articles of those types (woollen blanket and cotton blanket), held that the percentage as referred to in the definition of cotton fabric is to be examined in the light of the exclusions made therefore. In the said decision though the goods under consideration were different, the same principle would be applicable to this case. In spite of such a decision, no enquiry was made by the assessing authorities to determine the percentage of embroidery in the sarees or the percentage of jhallars in the bed-sheets. As regards addition of chumki to sarees, care should have been taken to make enquiry if chumkis were the predominant factor which were fitted to the sarees only. Where the predominant factor would be the chumki and not the sarees the same may not come within mill-made cloth since chumki would be the predominant factor in the commercial field. 6. In the absence of definite materials it cannot be said that the sarees and bed-sheets were not mill-made cloths. Once the same are mill-made cloths, they would be tax-free. If the assessing authorities were of opinion that they should be taxed under the Act, the requirement should have carefully examined and clear finding to that effect should have been given. In the absence of definite materials it cannot be said that the sarees and bed-sheets were not mill-made cloths. Once the same are mill-made cloths, they would be tax-free. If the assessing authorities were of opinion that they should be taxed under the Act, the requirement should have carefully examined and clear finding to that effect should have been given. Where the claim of the assessee cannot be thrown out to be completely unreasonable and the assessing authorities have not taken care to make an enquiry to find out the necessary ingredients to take the article out of the purview of mill-made cloth, the dispute is to be resolved in favour of the assessee since in a taxing statute in case of doubt the same is to be resolved in favour of the assessee. 7. In view of the discussion as above, mere finding of addition of chumki and embroidery to sarees would not take the same out of the purview of mill-made cloth. Similarly, addition of jhallar to bed-sheets would not exclude the article to be mill-made cloth. 8. In the result, the answers are given in favour of the assessee in the peculiar facts and circumstances of this case. No costs. H. L. AGRAWAL, C.J. - I agree. Reference answered accordingly.