Ordinary meaning of "cloth" includes cut and embroidered silk choli bits and saris for tax purposes.

The term "cloth" in a taxing statute is construed in its ordinary and popular sense as woven fabric or stuff before conversion into a finished garment. Silk choli bits remained cloth because cutting and embroidery did not change their essential character, and saris were treated as lengths of cloth rather than garments. The provision was read as applying the enhanced levy to cloth other than handloom cloth and cloth wholly of cotton, and liability was determined by the plain statutory words without importing a restrictive meaning.

---

---

Issues: Whether silk choli bits and saris sold by the assessee fall within the expression "cloth" under section 3(2)(i) of the Madras General Sales Tax Act so as to attract the enhanced rate of tax.

Analysis: The expression "cloth" was construed in its ordinary and popular sense, aided by dictionary meanings. Cloth was held to mean woven fabric or stuff before it is transformed into a finished article such as dress or garment. Mere cutting of cloth into choli bits and the addition of embroidery did not alter its essential character as cloth. Saris were also treated as lengths of cloth and not as garments. The clause was further read as exempting only handloom cloth and cloth wholly of cotton from the enhanced levy, while the remaining cloth fell within the charging provision. In a taxing statute, liability follows the plain words used, and no restrictive meaning could be imported to exclude these goods.

Conclusion: Silk choli bits and saris are cloth within section 3(2)(i) of the Madras General Sales Tax Act and are liable to the enhanced rate of tax.

Ratio Decidendi: In the absence of a statutory restriction, the term "cloth" in a taxing enactment bears its ordinary popular meaning and includes woven fabric sold in lengths, even if cut, embroidered, or adapted for use as garments, until it is converted into a finished article of dress.

---