Incorporated excise tariff classification brings tarpaulins within a sales tax exemption under the local schedule.

Tarpaulins were treated as falling within the amended entry 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959, because that entry incorporates the description of cotton fabrics, woollen fabrics, rayon or artificial silk fabrics by reference to the corresponding Central excise tariff classification. On that incorporated meaning, the goods were regarded as answering item 19 of the First Schedule to the Central Excises and Salt Act, 1944. The operative result was that tarpaulins qualified for the schedule exemption and were not liable to tax.

---

---

Issues: Whether tarpaulins fall within entry 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959, so as to be exempt from tax.

Analysis: Entry 4 of the Third Schedule, as amended from 1 April 1974, covers cotton fabrics, woollen fabrics, rayon or artificial silk fabrics in the sense understood under the First Schedule to the Central Excises and Salt Act, 1944. Since the relevant goods were treated as corresponding to the scope of item No. 19 of that First Schedule, tarpaulins were held to answer the amended schedule entry.

Conclusion: Tarpaulins are covered by the exempted entry and are not liable to tax.

Ratio Decidendi: Where a sales tax entry incorporates the description of goods by reference to the Central excise tariff, the local tax classification must follow that incorporated description, and goods falling within it are entitled to the corresponding exemption.

---