Broad taxing entry for cloth of all kinds covers fents, towels and bed-sheets as taxable goods.

The taxing entry describing "cloth of all kinds, including dhotis, saris and bed-sheets" was construed broadly to cover all kinds of cloth. Fents and towels were treated as varieties of cloth, and bed-sheets were expressly included in the description. On that construction, these goods fell within entry No. 5 of Notification No. ST-905/X dated 31 March 1956 and were chargeable under section 3-A of the U.P. Sales Tax Act, rather than being treated as unclassified items. The broad inclusive wording was decisive, and no stay of the reference was required pending the Supreme Court appeal.

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Issues: Whether fents, towels and bed-sheets fall within entry No. 5 of Notification No. ST-905/X dated 31st March, 1956 as cloth chargeable under section 3-A of the U.P. Sales Tax Act, or whether they are unclassified items.

Analysis: The entry described as "cloth of all kinds, including dhotis, saris and bed-sheets" was held to be wide enough to cover all kinds of cloth. Fents and towels were treated as different kinds of cloth, and bed-sheets were expressly mentioned in the entry. On that construction, the turnover in question was covered by the notification and there was no need to stay the reference pending the Supreme Court appeal.

Conclusion: Fents, towels and bed-sheets fall within entry No. 5 of Notification No. ST-905/X dated 31st March, 1956 and are chargeable under section 3-A of the U.P. Sales Tax Act.

Ratio Decidendi: Where a taxing entry uses broad inclusive language covering cloth of all kinds and specifically mentions an item, that item is taxable within the entry unless it is clearly excluded by the statutory description.

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