1963 (3) TMI 39

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....,959 and in the subsequent two years they sold cloth worth Rs. 1,04,212-4-0 and Rs. 73,306 respectively. These sales were taxed by the Sales Tax Officer under entry No. 79 of Schedule B of the Act. That entry is as follows:   "Serial No Description of goods Rate of Sales Tax Rate of General Sales tax Rate of Purchase Tax 79     Textile fabrics of any kind including saris, dhottes, sheets, chaddars, blankets and other similar articles [except (i) cloth woven on handlooms and (ii) coarse and medium cotton cloth woven in mills or on powerlooms] sold at a rate not less than Rs. 3 per yard.     Eight naye paise in the rupee.     Three naye paise in the rupee. &....

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....at although in view of the meaning of the words "textile" and "fabrics", the goods sold by the applicants would fall under the expression "textile fabrics", the expression used in entry 79 by reason of the further amplification of the said expression by the words "including saris, etc." curtailed the scope of the expression "textile fabrics" and made it to confine only to articles of the class as were included in the inclusive part. That argument was negatived by the Tribunal and rightly, in our opinion. As observed by the Supreme Court in State of Bombay v. Hospital Mazdoor SabhaA.I.R. 1960 S.C. 610.: "The words used in an inclusive definition denote extension and cannot be treated as restricted in any sense. Where the Courts are dealing w....

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....oth or silk bolting cloth, which the applicants have sold in the present case. Now, in the first place, there has not been any attempt made by the applicants to produce before the Sales Tax Authorities or the Tribunal sufficient material from which it could be said that the expression "textile fabrics" would not as understood in common parlance cover a cloth of the kind that has been sold by the applicants. The only material, which they had sought to produce, is a letter from the manufacturers of the cloth. Now, what the manufacturers have stated in that letter is that in some countries the cloth is imported as spare parts of industrial machinery and that the customs authorities in the United Kingdom, Germany and the United States of Americ....