Popular meaning of "fabric" excludes gas mantles, so the sales tax deduction for artificial silk fabric was unavailable.

Gas mantles were held not to fall within the expression "artificial silk fabric" for sales tax deduction purposes because "fabric" must be understood in its popular or common parlance sense. Although manufactured from artificial silk and chemicals, the goods undergo chemical processing and acquire a character distinct from fabric, and they are not ordinarily understood or used as fabric. As a result, gas mantles were not treated as a variety of artificial silk fabric, and the deduction claimed under rule 3(28) was unavailable.

---

---

Issues: Whether gas mantles fall within the definition of "artificial silk fabric" in item 22 of the First Schedule to the Central Excises and Salt Act, 1944, so as to qualify for deduction under rule 3(28) of the Bengal Sales Tax Rules, 1941.

Analysis: The expression "fabric" was required to be understood in its popular or common parlance sense. Although gas mantles were manufactured from artificial silk and chemicals, the material underwent chemical processing that gave it a character distinct from fabric. The relevant entry used the expression "variety" of artificial silk fabric, and a gas mantle is not ordinarily understood as fabric or used as fabric. On that basis, gas mantles could not be treated as a variety of artificial silk fabric.

Conclusion: Gas mantles do not fall within the definition of artificial silk fabric. The answer to question (1a) is in the negative, and the deduction claimed under rule 3(28) is not available.

---