1976 (9) TMI 163

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....is, whether the calico or bookbinding cloth comes within the scope of item 4 in the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959, which ran as follows at the relevant time: "4. 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,....

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....d above is a comprehensive entry. The learned Additional Government Pleader on the basis of the judgment of this court in State of Tamil Nadu v. East India Rubber Works, Madras[1974] 33 S.T.C. 399., contended that on the analogy of this court holding in that case that P.V.C. cloth would not fall within the scope of item 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, we must ho....