Ordinary meaning of cloth controls sales tax classification of pliable woven hair belting as covered by the entry.

In sales tax classification, "cloth" in Entry No. 6 of Schedule I to the M.P. General Sales Tax Act, 1958 was interpreted in its ordinary and popular sense as woven, knitted or felted material that is pliable and capable of being wrapped, folded or wound around. Industrial use alone did not exclude a product from the entry if it retained that basic pliable character. On that basis, hair belting, being a woven fabric capable of being wound round, was treated as falling within "cloth" and was covered by the entry in favour of the assessee.

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Issues: Whether hair belting fell within the expression "cloth" in Entry No. 6 of Schedule I to the M.P. General Sales Tax Act, 1958.

Analysis: The relevant test was the meaning of "cloth" in its ordinary and popular sense, as explained by the Supreme Court. Cloth was held to mean woven, knitted or felted material which is pliable and capable of being wrapped, folded or wound around. The fact that the material is intended only for industrial use does not take it outside the entry, provided it retains the basic feature of pliability. Hair belting was found to be a woven fabric with the ability to be wound round, and therefore it answered that description.

Conclusion: Hair belting was covered by Entry No. 6 of Schedule I, and the question was answered in the affirmative, in favour of the assessee and against the Revenue.

Ratio Decidendi: For the purpose of sales tax classification, a woven industrial fabric that is pliable and capable of being wrapped or wound around falls within the ordinary meaning of "cloth".

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