1976 (9) TMI 163

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..... Tamil Nadu General Sales Tax Act, 1959, which ran as follows at the relevant time: "4. All varieties of textiles (other than durries, carpets, druggets and pure silk cloth) made wholly or partly of cotton, staple fibre, rayon, artificial silk or wool including handkerchiefs, towels napkins, dusters, cotton velvets and velveteen, tapes, niwars and laces and hosiery cloth in lengths." Even the .....

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..... of this court in State of Tamil Nadu v. East India Rubber Works, Madras[1974] 33 S.T.C. 399., contended that on the analogy of this court holding in that case that P.V.C. cloth would not fall within the scope of item 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, we must hold in this case also that the calico or bookbinding cloth will not fall within the scope of the said entry. .....

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