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TMI Blog1977 (4) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... scribed as buckram cloth about 41 cm. long and 11 cm. broad on which is bonded a spread-out cotton collar. The cotton collar was treated with some special kind of adhesive and placed on the oblong buckram cloth with the specially treated surface resting on the buckram cloth, and by some heat process applied to the collar, the collar is bonded on to the buckram cloth. The spread-out collar has a lengthwise slit running in the middle. There are also eye-lets at either end of the collar. This material is sold by the dealers to the tailors. The tailors cut out the pieces of oblong buckram cloth projecting beyond the edges of the collars bonded on the buckram cloth. The edges of the collar are also stitched. The buckram cloth with the collar b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Salt Act, 1944." Item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944, to the extent relevant runs as follows: "'Cotton fabrics' mean all varieties of fabrics manufactured either wholly or partly from cotton and include dhoties, sarees, chadars, bedsheets, bed spreads, counterpanes, table cloths, embroidery in the piece, in strips or in motifs and fabrics impregnated or coated with preparations of cellulose derivatives or of other artificial plastic materials, but does not include any such fabric if it contains- (i) 40 per cent or more by weight of wool (ii) 40 per cent or more by weight of silk; (iii) 60 per cent Or more by weight of rayon or artificial silk; or (iv) 50 per cent or more by weight of jut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f thread is not applied? In our view, that will not be conclusive. We are inclined to think that weaving is not necessarily limited to that type of weaving. In modern advancement of textile technology, it is now possible, without using the warp and the woof pattern to produce tape, by 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 Tamil Nadu v. East India Rubber Works, Madras-1[1974] 33 S.T.C. 399., it was held that the expression "textiles" usually refers to cloths or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cloth can be called a "cotton fabric", which means all varieties of fabrics manufactured either wholly or partly from cotton. "Cotton fabrics" mentioned in item (iia) of section 14 of the Central Sales Tax Act are as defined in item No.19 of the First Schedule to the Central Excises and Salt Act, 1944. Though for purposes of item 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, ready-made garments would be excluded from consideration because of some processing of manufacture carried on in them, still in view of the definition of the words "cotton fabrics", namely, all varieties of fabrics manufactured either wholly or partly from cotton, the fabric as such should be taken into consideration. The word "fabric" means, a thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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