TMI Blog1991 (3) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... on fabrics' as contained in item No. 19 in the First Schedule to the Central Excises and Salt Act, 1944 and, therefore, fell under entry 37 in Schedule I to the Gujarat Sales Tax Act, 1969, so that the sales thereof were free from all taxes leviable under the Gujarat Sales Tax Act, 1969." 2.. Facts giving rise to the present reference, shortly stated, are as under: (i) The opponent is a registered dealer carrying on business of manufacturing and selling (a) rubberised cotton hose pipes and (b) rubberised cotton-synthetic fibre hose pipes. The opponent applied to the Deputy Commissioner of Sales Tax under section 62. of the said Act for determination of question as to whether sales of those products would be liable to tax and, if so, wha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereinabove for our decision. 3.. The question that arises for our consideration in this reference relates to interpretation of item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944. In Sales Tax Reference No. 14 of 1981* we were called upon to decide as to whether "bookbinding cloth" would fall within the definition of "cotton fabric" as contained in item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944. Since the question referred to us in this reference involves interpretation of very item, for the reasons recorded in our judgment and order in Sales Tax Reference No. 14 of 1981, we are of the opinion that the definition of "cotton fabric" as contained in item No. 19 of the First Schedule to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture" given by section 2(f), sub-clause (v). The Tribunal, therefore, found that the products in question would fall within the meaning of "cotton fabric" mentioned in item No. 19 in the First Schedule to the Central Excises and Salt Act. In reading this section, the Tribunal referred to and relied upon the language and meaning of the word "cotton fabric" after its amendment by the Central Excises and Salt Act and Additional Duties of Excise (Amendment) Ordinance, 1978, being Ordinance No. 12 of 1970. Therefore, for the reasons extensively stated by us in our judgment in Sales Tax Reference No. 14 of 1981*, we hold that the Tribunal was right in holding that the "rubberised cotton hose pipes" and "rubberised cotton-cum-synthetic fibre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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