TMI Blog1966 (12) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... sale of P.V.C. rexine cloth taxable under item 38 of Schedule II of the M.P. General Sales Tax Act, 1958? (4) Is the sale of P.V.C. rexine cloth taxable under item 1 of Part VI of Schedule II of the M.P. General Sales Tax Act, 1958? and (5) Is the sale of P.V.C. rexine cloth exempted from the payment of sales tax under Notification No. 2765-2264-VST dated 12th December, 1960, of the Separate Revenue Department of the Government of Madhya Pradesh?" 2.. The assessee, M/s. S.R. Calcuttawala, is a dealer engaged in the business of sale of P.V.C. rexine cloth. In the assessment proceedings for the period from 1st April, 1960 to 31st March, 1961, the assessee claimed that the sale transactions of rexine cloth were exempt from any sales tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to such restrictions and conditions as may be specified, by notification, exempt in whole or in part any class of dealers or any goods or class of goods from the payment of tax under this Act for such period as may be specified in the notification." The notification issued on 12th December, 1960, under section 12 of the Act ran thus"In exercise of the powers conferred by section 12 of the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959), and in partial modification of this Department Notification No. 738-3694 V-SR., dated 1st April, 1959, the State Government hereby exempts with effect from the 1st April, 1959 to 31st March, 1961, in whole, all varieties of canvas cloth, water-proof cloth, tarpaulins and similar products, manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circles as "artificial leather" or "leather-cloth". In various dictionaries the meaning given to the word "rexine" is "trade name for a kind of artificial leather used in upholstery etc.". As rexine is leather-cloth, it is clearly subject to sales tax as leather-cloth at the rate of seven per cent. under item 38 of Schedule II. The description of rexine given earlier is plain enough to show that it is not pure and simple cloth, manufactured in "mills or on power-looms or handlooms", or any cloth subjected to treatment, that is, "processed" in mills or on power-looms or handlooms. That being so, the claim that P.V.C. rexine is exempt from tax under item 6 of Schedule I to the Act cannot be accepted. 5.. The assessee's claim for exemption b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the expression "similar products". Rexine is a variety of cloth. There is cloth in it, as there is in canvas cloth or water-proof cloth or tarpaulins. Again, it is also water-proof like water-proof cloth or tarpaulins. 6.. It was suggested by the learned Government Advocate, appearing for the Commissioner of Sales Tax, that the expression "similar products" must be construed to have a meaning ejusdem generis and confined to things of the same kind as those specified in the notification. In our opinion, the rule of ejusdm generis cannot be applied here as the specific words used in the notification, namely, "canvas cloth, water-proof cloth, tarpaulins" do not form a distinct genus or category. The specified things in the notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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