1963 (3) TMI 39

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..... ey sold cloth worth Rs. 1,04,212-4-0 and Rs. 73,306 respectively. These sales were taxed by the Sales Tax Officer under entry No. 79 of Schedule B of the Act. That entry is as follows: "Serial No Description of goods Rate of Sales Tax Rate of General Sales tax Rate of Purchase Tax 79 Textile fabrics of any kind including saris, dhottes, sheets, chaddars, blankets and other similar articles [except (i) cloth woven on handlooms and (ii) coarse and medium cotton cloth woven in mills or on powerlooms] sold at a rate not less than Rs. 3 per yard. Eight naye paise in the rupee. Three naye paise in the rupee. Eight naye paise in the rupee. The contention of the applicants before the Sales Tax Authorities was that the material, which th .....

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..... of the further amplification of the said expression by the words "including saris, etc." curtailed the scope of the expression "textile fabrics" and made it to confine only to articles of the class as were included in the inclusive part. That argument was negatived by the Tribunal and rightly, in our opinion. As observed by the Supreme Court in State of Bombay v. Hospital Mazdoor SabhaA.I.R. 1960 S.C. 610.: "The words used in an inclusive definition denote extension and cannot be treated as restricted in any sense. Where the Courts are dealing with an inclusive definition it would be inappropriate to put a restrictive interpretation upon terms of wider denotation." The argument, therefore, that by the use of the words in the inclusive par .....

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..... t material from which it could be said that the expression "textile fabrics" would not as understood in common parlance cover a cloth of the kind that has been sold by the applicants. The only material, which they had sought to produce, is a letter from the manufacturers of the cloth. Now, what the manufacturers have stated in that letter is that in some countries the cloth is imported as spare parts of industrial machinery and that the customs authorities in the United Kingdom, Germany and the United States of America, treat it as a special kind of material not falling within the ordinary textile material and allow it to be imported either at reduced rate or free from duty. The letter also states that under the Customs and Excise Tariff of .....

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