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TMI Blog1978 (9) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... eties of cotton, woollen or silken textiles" specified in Item 30 of Schedule `B' of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Act). If they are covered by this description, they would be exempt from Sales Tax imposed under the provisions of the Act, otherwise they would be liable to sales tax. The assessing authorities held that the `dryer felts' manufactured by the assessee were not "textiles" within the meaning of Item 30 of Schedule `B' and they were, therefore, not exempt from sales Tax. The Tribunal, on appeal, also took the same view and rejected the claim of the assessee to exemption from sales tax in respect of sales of `dryer felts'. The assessee thereupon moved the Tribunal for making a reference to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in the first column of Schedule `B' subject to the conditions and exception, if any, set out in the corresponding entry in the second column thereof and no dealer shall charge sales tax on the sale of goods which are declared tax-free from time to time under this section. Schedule `B' sets out in the first column, various categories of goods which are declared tax-free under Section 6 and Item 30 specifies the following category of tax-free goods : "All varieties of cotton, woollen or silken textiles including rayon, artificial silk or nylon whether manufactured by handloom or powerloom or otherwise but not including pure silk fabrics, carpets, druggets, woollen durees and cotton floor durees." The question is : whether `dryer felts' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter which are grown in kitchen gardens and are used for the table." and observed that the word `vegetables' in taxing statutes is to be understood as in common parlance i.e. denoting class of vegetables which are grown in a kitchen garden or in a farm and are used for the table". This meaning of the word `vegetables' was reiterated in M/s Motipur Jamindary case where sugarcane was held not to fall within the definition of the word `vegetables' and the same meaning was given to the word `vegetables' in Washi Ahmed's case (supra) where green ginger was held to be `vegetables' within the meaning of that word as used in common parlance. 5. It was pointed out by this Court in Washi Ahmed's case (supra) that the same principle of construction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar sense, meaning "that sense which people conversant with the subject-matter with which the statute is dealing would attribute to it". There we are in complete agreement with the Judges who held in favour of the Revenue and against the assessee. But the question is : What result does the application of this test yield? Are `dryer felts' not `textiles' within the ordinary accepted meaning of that word? The word `textiles' is derived from the Latin `texere' which means `to weave' and it means any woven fabric. When yarn, whether cotton, silk, woollen, rayon, nylon or of any other description or made out of any other material is woven into a fabric, what comes into being is a `textile' and it is known as such. It may be cotton textile, silk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sture in the process of manufacture in a paper manufacturing unit. That cannot militate against `dryer felts' falling within the category of `textiles', if otherwise they satisfy the description of `textiles'. 7. Now, what are `dryer felts'? They are of two kinds, cotton dryer felts and woollen dryer felts. Both are made of yarn, cotton in one case and woollen in the other. Some synthetic yarn is also used. The process employed is that of weaving according to warp and woof pattern. This is how the manufacturing process is described by the assessing authority in its order dated 12th November, 1971 : "the raw material used by the company is cotton and woollen yarn which they themselves manufactured from raw cotton and wool and the finished p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hests of Tea (supra), the Legislature does "not suppose our merchants to be naturalists, or geologists, or botanists". But here the word `textiles' is not sought by the assessee to be given a scientific or technical meaning in preference to its popular meaning. It has only one meaning nemely, a woven fabric and that is the meaning which it bears in ordinary parlance. It is true that our minds are conditioned by old and antiquated notions of what are textiles and, therefore, it may sound a little strange to regard `dryer felts' as `textile'. But it must be remembered that the concept of `textiles' is not a static concept. it has, having regard to newly developing materials, methods, techniques and processes, a continually expanding content a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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