TaxTMI 
TaxTMI 
1990 (8) TMI 367
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....ave examined the question in detail. It is seen that nylon nets are manufactured out of nylon twines by the process of weaving. Being a woven stuff, these nets are to be correctly classified as 'fabrics'. Twine is a product obtained by twisting two or more nylon fibres and hence it can be classified as bonded fibre." 3.. Fishing has been an adventurous avocation of man with whom a gurgling stream, a placid river, brackish back waters or the boundless seas was in direct contact. Some like the aborigines of Andamans had such skill and accuracy as to get at the targeted fish by their bows and arrows. Angling was another method. "Hook, line and sinker" is a famous and familiar phrase even for those who have not read the "The Compleat Angler". Nets were more advantageous. Easier manipulation and larger collection were distinct advantages. Law borrowed very many concepts from the fishing field. Judicial Tribunals, in seisin of taxation problems, sometimes noted how the minor fries were caught while the larger sharks splashed and broke the nets. A reckless adventurer was referred to as one who fished in troubled waters. A shady deal was synonymous with a fishy transaction. The nets of ....
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....International Dictionary and Seven Language Dictionary, Volume II, Page 1553; Encyclopaedia Britannica, Volume VII, page 453). 5.. The fact that nylon fish nets would come within fibre fabrics, cannot, therefore, be a matter of controversy in the light of the scientific information available as regards the manner in which nylon fishing nets are made. 6.. The question whether nylon fabrics would come within artificial silk fabrics, has been considered by the Madras High Court in Kishinchand Chellaram v. Joint Commercial Tax Officer [1968] 21 STC 367. That court answered the question in the affirmative. The decision is indicative of the thorough preparation of a case before the High Court with demonstration of the articles and presentation of historical and technical literature side by side with the tools of legal interpretation. It is sufficient to observe that nylon nets were held to come within the entry of artificial silk fabrics. 7.. The Madras decision [1968] 21 STC 367 (Kishinchand Chellaram v. Joint Commercial Tax Officer), did not have to consider a case of conflict between the two entries as in the present case. A rival in the form of "bonded fibre fabrics " was no....
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....o render a decision on a complicated issue, cannot possibly satisfy its conscience and constitutional obligation on the ground of the grievous default of those entrusted with the defence of the cases involving the financial interests of the Government. 10.. The contention of the petitioner is sought to be buttressed by a statement in the Encyclopaedia Britannica, which reads: "In textiles, production of nonwoven cloth from fibres held together by an adhesive substance or by the inclusion of man-made fibres that can be fused by the application of heat or solvents. Such fabrics are frequently used for inexpensive disposable articles and for garment interlining. The term bonding is often applied to the process of laminating two layers of cloth with an adhesive, of fusing a sheet of plastic foam between two layers of cloth to provide insulation or of fusing a cloth to a plastic foam backing. Major Reference 18,1833." A bonding operation, according to him, requires an adhesive substance or the process of fibres being fused by the application of heat or solvents. The petitioners stress that there is no process of laminating two layers of cloth with an adhesive or of fusing a she....
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....ordingly dismissed. 14.. A subsidiary contention raised in O.P. No. 1968 of 1987 is about the classification of nylon twine. The Government took the view that it is not nylon yarn coming within entry 42 nor of entry 156 reading: "42. Artificial silk yarn, synthetic polyester fibre, polyester fibre yarn and staple fibre yarn." "156. Plastics and articles made of plastics including plastic pipes." The order states: "Government have examined the question in detail after taking legal opinion in the matter and are of the view that nylon fish net twines do not come within the ambit of either entry 42 or entry 156 of the First Schedule to the Kerala General Sales Tax Act, 1963. Though a scientific analysis of plastics and nylon reveals that both have a petrochemical base, in commercial field nylon belongs to the textile group and is different from plastic goods. It will not come under entry 156 of the First Schedule to the said Act. Entry 42 of the First Schedule also does not take in twine but only fibre and therefore nylon fish net twine will not come under entry 42 of the First Schedule to the Act." The Government directed it to be taxed as general goods. The view does n....