1953 (9) TMI 11

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....x, Bangalore, has under Section 16 of the Mysore Sales Tax Act referred the following question in C.P. No. 64 of 1952-53: "Whether in respect of sale of artificial silk manufactured in foreign countries and imported to India, the petitioner is liable to pay sales tax thereon after 19th November, 1948, in view of Government notification No. F1. 4851-S.T. 1-48-26". Substantially the same question....

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....duction in rate in respect of the tax by a notification of Government. Of the three kinds of silk referred to therein, charka silk and filature silk may be left out as artificial silk is not alleged to be either of these but is said to be "foreign silk". In support of this it was argued that if the word "silk" is meant to denote only the fine, soft substance produced by silk worm to form their coc....

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....rd the meaning generally attached to it. To hold that artificial silk is silk would there- fore be tantamount to treating the unreal as real. "Silk" when qualified by the word "artificial" indicates something which has its appearance and sheen, just as what is called German silver or chemical diamond in popular parlance signify the colour and lustre of these and not the contents thereof. It may be....