TMI Blog1980 (9) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... overruled on the ground that the particular item would fall under item 81 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, as "parts and accessories of machinery" and as such taxable, and that it will not fall under item 4 of the Third Schedule exempt from tax. Item 4 of the Third Schedule at the relevant time read as follows: "All varieties of textiles (other than durries, carpets, druggets and pure silk cloth) made wholly or partly of cotton, staple fibre, rayon, artificial silk or wool including handkerchiefs, towels, napkins, dusters, cotton velvets and velveteen, tapes, niwars and laces and hosiery cloth in lengths." The question for consideration, therefore, is whether "hair-belting and cotton-belting" would come ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the body. A textile may have diverse uses and it is not the use which determines its character as textile." Rejecting the contention that a scientific or technical meaning for the word "textile" shall be given in preference to its popular meaning, the Supreme Court further observed: "It has only one meaning, namely, a woven fabric and that is the meaning which it bears in ordinary parlance. It is true that our minds are conditioned by old and antiquated notions of what are textiles and, therefore, it may sound a little strange to regard 'dryer felts' as 'textiles'. But it must be remembered that the concept of 'textiles' is not a static concept. It has, having regard to newly developing materials, methods, techniques and processes, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on reported in Delhi Cloth General Mills Co. Ltd. v. State of Rajasthan[1980] 46 S.T.C. 256 (S.C.); 1980 E.L.T. 383 (S.C.). and held that the term "fabric" covers all textiles, no matter how construed, how manufactured, or the nature of the material from which made, and the expression "textiles" is any product manufactured from fibres through twisting, interlacing, boning, looping, or any other means, in such a manner that the flexibility, strength and other characteristic properties of the individual fibres are not suppressed. Thus "textiles" has a wider meaning than "fabrics" and if cotton-belting and hair-belting were included in the expression "cotton fabrics, woollen fabrics............", certainly it would also be covered by the w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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