1970 (12) TMI 72

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..... is tax case is whether tape, which is produced by cotton threads pasted together parallelwise is textile within the meaning of entry 4 of the Third Schedule to the Madras General Sales Tax Act, 1959. If it is, the assessee, who is the respondent, is entitled to exemption from tax on the related turnover, under section 8 of the Act. Differing from the departmental view, the Madras Sales Tax Appella .....

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..... e" has come up for judicial interpretation in State of Madras v. T.T. Gopalier and Another[1968] 21 S.T.C. 451. and The Government of Madras v. Madurai Braided Cord and Tape Producers Co-operative Industrial Society[1968] 22 S.T.C. 470. Following the dictionary meaning of the word, it has been held that "textile" in its broad sense is what is woven, and it means woven suitable for weaving textile .....

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..... holding the threads together lengthwise by using gum. To a casual look, the product resembles a tape which has been woven in the normal sense on the loom. But it is not the appearance alone, but what is necessary for weaving is that threads are bound together in order to produce a pattern of fabric or tape. In State of Madras v. T.T. Gopalier and Another[1968] 21 S.T.C. 451., this court expresse .....

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