TMI Blog1980 (7) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... 4, and deals in various commodities including durries. He was assessed to sales tax under section 10 of the Act for the period from 13th July, 1957, to 10th November, 1958, by the Sales Tax Officer, Jodhpur. The turnover of the assessee in respect of the sale of durries during the aforesaid period amounted to Rs. 77,290 and sales tax was imposed upon the assessee in respect thereof. The assessee contended before the Sales Tax Officer that by virtue of the notifications issued by the State Government on 14th December, 1957, and 1st July, 1958, the sale of durries was exempted from payment of sales tax. But the contention of the assessee was not accepted. An appeal preferred by the assessee before the Deputy Commissioner, Sales Tax (Appeals), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is of the opinion that it is necessary or expedient in the public interest so to do, the State Government may, by notification in the official Gazette, exempt from tax the sale or purchase of any goods or class of goods or any person or class of persons on such conditions and on payment of such fee as may be specified in the notification." In the notification issued by the State Government on 14th December, 1957, under sub-section (2) of section 4 of the Act, the following articles were exempted from payment of sales tax: "(i) Sugar, (ii) tobacco and its products, and (iii) all textiles, whether cotton, woollen or silken, including rayon, art-silk or nylon but exclusive of pure silken cloth of all varieties (howsoever manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nse", that sense which people conversant with the subject-matter with which the statute is dealing would attribute to it'." Story, J., in the case of 200 Chests of Tea (1824) 9 Wheaton (US) 430 observed as under: "The particular words used by the legislature in the denomination of articles are to be understood according to the common commercial understanding of the terms used, and not in their scientific or technical sense, 'for the legislature does not suppose our merchants to be naturalists, or geologists, or botanists'." It is thus firmly established that the expressions used in the taxing statutes should be understood in the sense in which people conversant with the subjectmatter with which the statute deals would attribute to it. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of any particular size or strength or weight. It may be in small pieces or in big rolls: it may be weak or strong, light or heavy, bleached or dyed, according to the requirement of the purchaser. The use to which it may be put is also immaterial and does not bear in its character as a textile. It may be used for making wearing apparel, or it may be used as a covering or bedsheet or it may be used as tapestry or upholstery or as duster for cleaning or as towel for drying the body. A textile may have diverse uses and it is not the use which determines its character as textile." Thus, the aforesaid decision has laid down that whatever may be the size or weight or colour of the article and whatever be the mode of weaving employed, a woven ..... X X X X Extracts X X X X X X X X Extracts X X X X
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