Cotton fabric classification under sales tax continues to include braided cords and tapes despite amended wording.

Where a sales tax schedule adopts the Central Excises and Salt Act definition of cotton fabric, braided cords and tapes continue to fall within that entry. The change in wording from "all varieties of cotton textiles" to "cotton fabric" did not alter the governing meaning, because the same statutory definition continued to apply. On that basis, braided cord already recognised as cotton fabric remained covered by the relevant Tamil Nadu sales tax schedule entry, and the existing classification position was left undisturbed.

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Issues: Whether braided cords and tapes fall within the definition of cotton fabrics for the purposes of the relevant sales tax entry.

Analysis: The earlier decision relied on had already held that braided cord falls within the definition of cotton fabrics as defined in the Central Excises and Salt Act. The amendment to Serial No. 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, replacing the expression "all varieties of cotton textiles" with "cotton fabric" as defined in the Central Excises and Salt Act, did not alter the position, because the same meaning continued to govern the entry.

Conclusion: Braided cords and tapes are covered by the relevant definition of cotton fabrics, and no interference with the order under appeal was warranted.

Ratio Decidendi: Where a sales tax schedule adopts the definition of cotton fabric from the Central Excises and Salt Act, braided cord falling within that definition remains within the schedule entry notwithstanding the amendment in wording.

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