Hessian cloth excluded from sales tax exemption under Schedule I after retrospective amendment expressly added it to the exclusion.

Hessian cloth is excluded from item No. 6 of Schedule I of the M.P. General Sales Tax Act, 1958, because the 1971 amendment substituted the exclusionary words in Schedule I and expressly added hessian cloth to the excluded category. The amendment was given retrospective effect, reflecting legislative intent that hessian cloth should not be treated as cloth for exemption purposes. As a result, hessian cloth does not qualify for sales tax exemption under that entry.

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Issues: Whether hessian cloth falls within item No. 6 of Schedule I of the M.P. General Sales Tax Act, 1958 and is therefore exempt from sales tax.

Analysis: The earlier view treating hessian as cloth under entry 6 was displaced by the M.P. General Sales Tax (Amendment) Act, 1971, which substituted the exclusionary words in Schedule I and expressly added hessian cloth to the exclusion. The amendment was given retrospective effect, so the legislative intent was that hessian cloth should not be treated as covered by the entry for cloth for exemption purposes.

Conclusion: Hessian cloth does not fall within item No. 6 of Schedule I of the M.P. General Sales Tax Act, 1958 and is not exempt from sales tax.

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