TMI Blog1980 (9) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... noticed at the outset that in some of the writ petitions two preliminary questions on the point of limitation had arisen when these cases first came up before a Division Bench. Considering the conflict of authority, these two questions were referred for decision by the order dated 21st February, 1979, to a larger Bench. Consequent thereto the Full Bench returned the answer to the legal issue of limitation and sent the case back for decision on merits. 3.. Though the question before us is pristinely legal it is nevertheless apt to give the background of facts from those in C.W.P. No. 302 of 1978. Messrs. Northern India Rubber Mills deal in the sale and supply of "transmission rubber belting" and have been registered dealers under the Punja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration. 5.. To narrow down the controversy it first calls for notice that Mr. Sarwal herein has claimed exemption specifically under item 30-B of the schedule. For facility of reference this may first be quoted: "30-B. Such varieties of canvas cloth, tarpaulins and similar other products, manufactured with cloth as base, as are manufactured in textile mills, powerloom factories and processing factories." In the Laxmi Machinery Store's case[1977] 39 S.T.C. 87. , an identical question arose with the added ground that item 30-C was also sought to be invoked. In fact in the said case a specific sales tax reference had been made by the Tribunal on the question whether the "rubber transmission belting" was covered by item 30-B of Schedul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In order to be classified as a product similar to canvas cloth and tarpaulins, it must be of the same nature as canvas cloth and tarpaulins. The very different use to which canvas cloth and tarpaulin on the one hand and rubber transmission belting on the other are put clearly indicates that they cannot be considered similar in nature. That was the view which was taken by the Sales Tax Tribunal, Punjab, and we agree with that view." 6.. It is plain that the aforesaid observations completely cover the present case. Unable to refer any meaningful criticism of the terse though impeccable reasoning of the Division Bench, Mr. Sarwal had attempted to argue that the same was no longer good law in view of the recent pronouncement of their Lordship ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t first be capable of being described as a fabric. In common parlance, fabric means 'a woven, felted or a knitted material for wear or ornament, as cloth, felt, hosiery or lace'. In a broad sense, it may mean anything that is fabricated or put together. From a reading of entry 30-C, it has to be held that it is used in the former sense and not in the latter sense. The expression 'leather cloth, imitation leather cloth and cotton fabric' found in entry 30-C gives the necessary colour and meaning to the word 'fabrics'." 8.. To conclude, I would hold that the Laxmi Machinery Store's case[1978] 42 S.T.C. 433 (S.C.).still holds the field and reaffirming the same, I would return the answer to the question posed at the very outset in the negativ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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