9911796707
TMI Blog1979 (11) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Assistant Commissioner was wrong and required modification. The assessee was heard and the Board held: "The product, damping hose cloth, as it comes out of the factory, is in the shape of a hose, of different lengths. It is used for damping rollers in offset printing machines. It is a finished product. It is not called as textile in ordinary or popular sense and is not commonly understood as textile. Further, the dealers themselves have collected tax on a turnover of Rs. 17,432.72 treating it as liable to tax at multi-point. In view of this fact and the other circumstances, the contentions (of the assessee) have no force." The result was that the order of the Appellate Assistant Commissioner was modified and the turnover was t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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." It was, therefore, held that any form of using threads so as to evolve a pattern and make them into a product of utility would fall within the definition. Subsequent to this case, another Bench of this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parlance other than the ordinary meaning given in the dictionary, namely, a woven fabric. The use to which it was put was held to be immaterial and did not bear in its character as a "textile". The uses of textiles in a fast developing economy are so manifold that "textiles" used even for industrial purposes would fall within the entry. Having regard to this pronouncement of the Supreme Court, it is clear that it is not necessary that for the goods to fall within the expression "textiles", they must be used only as wearing apparel. They may be made out of any other material which is woven into a fabric so as to be used even for industrial purposes. The "hose" was produced before us. It appears to be in no way different from the cloth used f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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