1999 (2) TMI 632

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....n parlance. Reliance was placed on the circular issued by the Commissioner of Commercial Taxes dated August 25, 1989. 2.. Relevant entry 8A of the Fifth Schedule under which exemption is claimed and assessments were finalised earlier is as under: "Entry 8A of Schedule V: All varieties of textile namely, cotton, woollen or artificial silk including rayon or nylon whether manufactured in mills, powerlooms or handlooms and hosiery cloth in lengths." 3.. The word "textile" was interpreted by the apex Court in Delhi Cloth & General Mills Co. Ltd. v. State of Rajasthan [1980] 46 STC 256. The dispute was with regard to rayon tyre cord fabric. It was observed that it may be that unlike the cotton, silk, woollen and rayon fabrics used as wearing....

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....ing in view the definitions given in dictionaries and the judgments of the apex Court, any fabric which is having warp and weft is a textile. Non-woven fabrics are also textile fabrics made of carded web or fibre web held together by adhesives. Entry 8A of the Fifth Schedule refers to all varieties of textiles. Those varieties may be of cotton, woollen or artificial silk. Non-wovens fabrics have been defined in Manual of Non-wovens by Prof. Dipling and Dr. Radko Krama as under: "Non-woven fabrics-Textile fabrics made of a fibrous layer which may be a carded web, a fibre web, a system of random laid or oriented fibres or threads, possibly combined with textile or non-textile materials such as conventional textile fabrics, plastic films, fo....