Cotton fabrics definition under sales tax law did not extend to rubber beltings made from rubber-coated canvas.

Entry 15 of Schedule A, which incorporated the excise definition of "cotton fabrics," had to be applied by reference to that statutory meaning rather than ordinary commercial description. Rubber beltings made by superimposing rubber on canvas did not satisfy that definition, because the process was not incidental or ancillary to completion of canvas as manufactured goods and the canvas lost its original identity, resulting in a different commercial commodity. Legislative history and later excise exemption notifications could not widen the incorporated definition. The question was answered against the assessee.

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Issues: Whether rubber beltings marketed by the assessee were covered by Entry 15 of Schedule A to the Bombay Sales Tax Act, 1959 as "cotton fabrics" within the meaning of Item 19 of the First Schedule to the Central Excises and Salt Act, 1944.

Analysis: Entry 15 incorporated by reference the definition of "cotton fabrics" from Item 19 of the Central Excises and Salt Act, 1944. The relevant test was therefore whether the goods answered that statutory definition and not whether they might loosely be described as cotton fabrics in ordinary parlance. The article was manufactured by superimposing rubber on canvas, and the process was not incidental or ancillary to completion of the canvas as a manufactured product within Section 2(f) of the Central Excises and Salt Act, 1944. By reason of the superimposition, the canvas lost its original identity and the resulting article became a different commercial commodity. The legislative history and subsequent exemption notifications under the excise law could not enlarge the meaning of the incorporated definition in the sales tax entry.

Conclusion: Rubber beltings were not "cotton fabrics" within Entry 15 of Schedule A and the question was answered against the assessee.

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