1967 (4) TMI 188

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....commodity as well as tape. For the year of assessment they claimed exemption from assessment on their sales of "braided cord", relying for the purpose on entry 4 in the Third Schedule of the Madras General Sales Tax Act, 1959, which is in the following terms: "All varieties of textiles (other than durries, carpets, druggets and pure silk cloth) made wholly or partly of cotton, staple fibre, rayon, artificial silk or wool including handkerchiefs, towels, napkins, dusters, cotton velvets and velveteen, tapes, niwars and laces and hosiery cloth in lengths." The view of the department was that the assessees' products would not fall within the scope of the above entry. But the Sales Tax Appellate Tribunal, in the appeals before them, consi....

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....or patterns. It is made both by hand and by machinery." But these braided cords are certainly not laces in the above sense. The entry, however, is in general terms and refers to varieties of textiles. Handkerchiefs, towels, etc., including laces, are given only as illustrations by means of an inclusive definition. But the exemption granted being to "all varieties of textiles" is given in very general terms. The real question for our consideration therefore is whether braided cord is a variety of textiles. The entry excludes certain products like durries, carpets etc., but it is clear that braided cord does not come under the articles excluded. Therefore, one has to address oneself to the question whether braided cord is really a textile for....