Silk fabric classification under sales tax exemption turns on essential character, not embroidery with zari or meena.

Sarees woven of pure silk but embroidered with zari and meena were treated as retaining their essential character as silk fabrics, because ornamentation did not change the underlying nature of the goods. The assessing and appellate authorities' factual finding that the dealer's goods were pure silk fabrics was accepted as final in reference proceedings, and the contrary precedent was distinguished on its facts. On that basis, the goods were held not to qualify for the claimed sales tax exemption, and the issue was decided against the assessee and in favour of the department.

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Issues: Whether sarees woven of pure silk but embroidered with zari, meena, or similar admixtures retained their character as real silk fabrics for the purpose of exemption under the relevant sales tax entry.

Analysis: The applicable entry exempted real silk fabrics while bringing other varieties of fabrics within tax. The finding of the assessing and appellate authorities was that the goods manufactured by the dealer were pure silk fabrics, and those findings were based on the evidence, including the partner's statement. The embroidery or ornamentation with zari and meena did not alter the essential nature of the fabric. The contrary authority relied upon by the dealer was distinguished on its facts, because in that case the fabrics were found to be woven partly with different materials, whereas here the factual finding was of pure silk fabric. The Court treated the appellate findings as findings of fact not liable to disturbance in the reference proceedings.

Conclusion: The sarees remained pure silk fabrics despite embroidery with zari and meena, and they did not qualify for exemption. The question was answered in the affirmative, against the assessee and in favour of the department.

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