2007 (9) TMI 559

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.... S.P. BHARUCHA J.-Special leave in S.L.P. (C) No. 1832 of 1991 granted. The order under appeal was made by a Division Bench of the High Court of Kerala. The question for consideration was whether nylon fishing nets were, for the purposes of sales tax under the provisions of the Kerala General Sales Tax Act, 1963, properly classifiable under entry 7 of Schedule III, as contended by the assessee, or....

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....It will be seen therefore that bonding is holding together of fibres by adhesive substance. There is no element of bonding involved in the making of fish net yarns or in the weaving thereof in the fish nets." The High Court also noted that a Government order issued under the provisions of section 59A of the Act had noted that nylon nets were manufactured out of the nylon twines by the process o....

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....ation, there was a demonstration of the legislative will that a bonding process with adhesion or fusion of other substances was not indispensable for the process of bonding as visualised in entry 100 of Schedule I. That which had been bound together was the meaning attributed by the Legislature to the word "bonded" in the context of entry 100 of Schedule I. We are of the opinion that the High C....

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....t of the Madras High Court in Kishinchand Chellaram v. Jt. CTOSee [1968] 21 STC 367 (Mad). to come to the conclusion that nylon fishing nets were classifiable as rayon or artificial silk fabrics. The Madras High Court considered literature about artificial silk, now known as rayon. It found that nylon fabrics were covered by the descriptive rayon or artificial silk fabrics. Having regard to the fa....