Common parlance test for textile classification: non-woven filter cloth may still qualify for sales tax exemption.

Filter cloth may fall within the exempt textile entry under the Karnataka Sales Tax Act because "textile" is not defined in the statute and must be construed in common parlance and commercial identity. The absence of warp and weft, or the fact that the material is non-woven, is not ative by itself; a non-woven fabric can still qualify as textile if it answers that description. The department's reliance on a circular and excise classification was insufficient where the nature and manufacturing process of the commodity were not established on the material before the assessing authority, and the reassessment was quashed.

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Issues: Whether filter cloth is a textile falling within Entry 8A of the Fifth Schedule to the Karnataka Sales Tax Act, 1957 and therefore exempt from tax.

Analysis: The expression "textile" is not defined in the Karnataka Sales Tax Act, 1957 and must be understood in common parlance in the light of settled judicial interpretation. The relevant entry covers all varieties of textile, namely cotton, woollen or artificial silk, including rayon or nylon. The absence of traditional weaving features such as warp and weft is not decisive by itself, because textile may include non-woven fabrics and other materials which answer to the commercial description of fabric or textile. The department's reliance on the circular and on the excise classification was insufficient, since the exact nature and manufacturing process of the commodity had not been established on the material before the assessing authority.

Conclusion: Filter cloth cannot be treated as taxable merely on the basis that it is non-woven or lacks warp and weft; it may fall within the exempt textile entry, and the reassessment based on the departmental circular was quashed.

Ratio Decidendi: In taxing statutes, a commodity not specifically defined must be classified according to its common parlance and commercial identity, and a non-woven fabric may still qualify as textile if it answers that description.

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