Worn out clothing remains wearing apparel, not exempt textiles, for sales tax purposes.

Worn out and torn old clothing collected for paper manufacture did not lose their character as wearing apparel and did not become "textiles" merely because they were damaged. Since wearing apparel was treated separately from textiles for sales tax exemption purposes, the goods did not fall within the exemption entry and the disputed turnover remained taxable. The court also noted that the alternative contention about the assessee not being the first seller was not examined because it had not been raised below and no material was available on it.

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Issues: Whether worn out and torn old clothing pieces collected by the assessee and sold for manufacture of paper were textiles covered by the exemption entry, or remained wearing apparel liable to sales tax.

Analysis: All varieties of textiles stood exempt from sales tax, but ready-made garments and wearing apparel were not treated as textiles for that purpose. Old and worn out wearing apparel did not revert to the category of textiles merely because they were worn out and torn; they retained their character as wearing apparel. The separate contention that the assessee was not shown to be the first seller was not examined, as it had not been urged before the authorities below and no material was available on it.

Conclusion: The goods were not covered by the textile exemption and the turnover was taxable; the assessee's challenge failed.

Final Conclusion: The appeal was dismissed and the assessment on the disputed turnover was sustained.

Ratio Decidendi: Worn out and torn old wearing apparel do not become textiles for the purpose of sales tax exemption and remain taxable unless they are brought within the exempt entry on their own character.

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