TaxTMI 
TaxTMI 
1978 (9) TMI 72
X X X X Extracts X X X X
X X X X Extracts X X X X
.... not "textiles" within the meaning of Item 30 of Schedule `B' and they were, therefore, not exempt from sales Tax. The Tribunal, on appeal, also took the same view and rejected the claim of the assessee to exemption from sales tax in respect of sales of `dryer felts'. The assessee thereupon moved the Tribunal for making a reference to the High Court and on this application, the following question of law was referred by the Tribunal for the opinion of the High Court : "Whether on the facts and circumstances of the case, the products manufactured by the petitioner are not covered by Item 30 of Schedule `B' of the Punjab General Sales Tax Act. 1948, and therefore, not exempt from sales tax both under the Punjab General Sales Tax Act, 1948 and the Central Sales Tax Act, 1956." 2. The Reference was heard by a Division Bench and on a difference of opinion between the two Judges constituting the Division Bench, the Reference was placed before a third Judge. The third Judge held that `dryer felts' were not included in the expression `textiles' occurring Item 30 of Schedule `B' of the Act and were, therefore, not exempt from sales tax and on this view the question referred to the High....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s court quoted with approval the following passage from the judgment of the High court of Madhya Pradesh in Madhya Pradesh Pan Merchants' Association, Santara Market, Nagpur v. State of Madhya Pradesh, 7 STC 99 at 102 : In our opinion, the word "vegetables" cannot be given the comprehensive meaning the term bears in natural history and has not been given that meaning in taxing statutes before. The term "vegetables" is to be understood as commonly understood denoting those classes of vegetable matter which are grown in kitchen gardens and are used for the table." and observed that the word `vegetables' in taxing statutes is to be understood as in common parlance i.e. denoting class of vegetables which are grown in a kitchen garden or in a farm and are used for the table". This meaning of the word `vegetables' was reiterated in M/s Motipur Jamindary case where sugarcane was held not to fall within the definition of the word `vegetables' and the same meaning was given to the word `vegetables' in Washi Ahmed's case (supra) where green ginger was held to be `vegetables' within the meaning of that word as used in common parlance. 5. It was pointed out by this Court in Washi Ahme....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hod of weaving adopted may be the warp and woof pattern as is generally the case in most of the textiles, or it may be any other process or technique. There is such phenomenal advance in science and technology, so wondrous is the variety of fabrics manufactured from materials hitherto unknown or unthought of and so many are the new techniques invented for making fabric out of yarn that it would be most unwise to confine the weaving process to the warp and woof pattern. Whatever be the mode of weaving employed, woven fabric would be `textiles'. What is necessary is no more than weaving of yarn and weaving would mean binding or putting together by some process so as to form a fabric. Moreover a textile need not be of any particular size or strength or weight. It may be in small pieces or in big rolls; it may be weak or strong, light or heavy, bleached or dyed, according to the requirement of the purchaser. The use to which it may be put is also immaterial and does not bear on its character as a textile. It mat be used for making wearing apparel, or it may be used as a covering or bedsheet or it may be used as tapestry or upholstery or as duster for cleaning or as towel for drying the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e. The reason is that, as pointed out by Story, J., in 200 Chests of Tea (supra), the Legislature does "not suppose our merchants to be naturalists, or geologists, or botanists". But here the word `textiles' is not sought by the assessee to be given a scientific or technical meaning in preference to its popular meaning. It has only one meaning nemely, a woven fabric and that is the meaning which it bears in ordinary parlance. It is true that our minds are conditioned by old and antiquated notions of what are textiles and, therefore, it may sound a little strange to regard `dryer felts' as `textile'. But it must be remembered that the concept of `textiles' is not a static concept. it has, having regard to newly developing materials, methods, techniques and processes, a continually expanding content and new kinds of fabric may be invented which may legitimately, without doing any violence to the language, be regarded as `textiles`. Take for example rayon and nylon fabrics which have now become very popular for making wearing apparel. When they first came to be made, they must have been intruders in the field of `textiles' because only cotton, silk and woollen fabrics were till then r....