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Issues: Whether machine cloth or silk bolting cloth sold by the applicants fell within the expression "textile fabrics of any kind" in entry 79 of Schedule B of the Bombay Sales Tax Act, 1953, or was taxable only under the residuary entry.
Analysis: The expression "textile fabrics of any kind" was held to be of wide amplitude. The inclusive words following the expression were treated as enlarging, not cutting down, the scope of the entry. An inclusive description cannot be given a restrictive meaning merely because specific articles are mentioned after the general words. The Court also rejected the contention that the goods must fail the entry in common parlance, noting that no sufficient material was produced to show that the article would not ordinarily be understood as textile fabric. Reliance on customs treatment in other countries was held insufficient to alter the meaning of the sales tax entry.
Conclusion: The goods sold by the applicants fell within entry 79 as textile fabrics of any kind and were not confined to the residuary entry.
Ratio Decidendi: An inclusive statutory description enlarges the ambit of the general words, and classification under a sales tax entry must be determined on the ordinary meaning of the goods unless reliable material shows a different common parlance understanding.
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