Unginned cotton within cotton entry under sales tax law, as ginning does not exclude it from the inclusive schedule language.

Unginned cotton falls within entry 6 of the Fourth Schedule to the Karnataka Sales Tax Act, 1957, because the entry covers all kinds of cotton in its unmanufactured state, including cotton that is ginned, baled, pressed or otherwise processed, and excludes only cotton waste. Ginning merely separates seeds from fibre and does not take the commodity outside the inclusive statutory language. The revision therefore failed.

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Issues: Whether unginned cotton falls within the scope of cotton under entry 6 of the Fourth Schedule to the Karnataka Sales Tax Act, 1957.

Analysis: Entry 6 covers all kinds of cotton in its unmanufactured state, whether ginned, baled, pressed or otherwise, and excludes only cotton waste. The wording is comprehensive and makes clear that cotton does not cease to fall within the entry merely because it is in an unginned state or because it undergoes ginning, baling or pressing. The process of ginning only separates the seeds from the fibre and does not take the commodity outside the inclusive language of the entry.

Conclusion: Unginned cotton falls within entry 6 of the Fourth Schedule to the Karnataka Sales Tax Act, 1957, and the revision failed.

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