1981 (3) TMI 231

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....s HDPE fabrics approached the Commissioner under section 35 of the U.P. Sales Tax Act and claimed that fabrics manufactured by them Were rayon textiles within the meaning of Notification No. ST-4064/X-960 dated 25th November, 1958, and therefore, it be unconditionally exempt from payment of tax. The Commissioner did not agree as the word "textile" in common parlance, according to him, should be co....

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.... appears to have been the case of the assessee even before the Commissioner as is clear from the following observations made by him "It is stated in the application under section 35 itself 'the warp and weft' are weaved into a fabric or cloth on looms; the plain or laminated fabric is then sold to consumer." The Commissioner, however, did not record any finding whether plain woven fabrics would....

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....ing includes all the mechanical and chemical processes employed commercially to improve the acceptability of the product, except those procedures directly concerned with colouring". At page 186 it has been laid down: "Water-proofing is a process applied to such items as raincoats and umbrellas, closing the pores of the fabric by application of such substances as insoluble metallic compounds, pa....