1979 (11) TMI 246

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....e Assistant Commissioner on suo motu revision. It was considered by the Board that the order of the Appellate Assistant Commissioner was wrong and required modification. The assessee was heard and the Board held: "The product, damping hose cloth, as it comes out of the factory, is in the shape of a hose, of different lengths. It is used for damping rollers in offset printing machines. It is a finished product. It is not called as textile in ordinary or popular sense and is not commonly understood as textile. Further, the dealers themselves have collected tax on a turnover of Rs. 17,432.72 treating it as liable to tax at multi-point. In view of this fact and the other circumstances, the contentions (of the assessee) have no force." The....

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....ducing textile by using the warp and woof pattern of thread is not applied? In our view, that will not be conclusive. We are inclined to think that weaving is not necessarily limited to that type of weaving. In modern advancement of textile technology, it is now possible, without using the warp and the woof pattern to produce tape, by holding the threads together lengthwise by using gum. To a casual look, the product resembles a tape which has been woven in the normal sense on the loom. But it is not the appearance alone, but what is necessary for weaving is that threads are bound together in order to produce a pattern of fabric or tape." It was, therefore, held that any form of using threads so as to evolve a pattern and make them into ....