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TMI Blog1981 (11) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... scribed as coated fabric in the document relating to its purchase by the dealer, it was in reality leather cloth. The Assistant Commissioner (J.), Sales Tax, however, proceeded upon the assumption that it was cotton-coated cloth. That was the basis on which the controversy was decided by the Sales Tax Tribunal as well. In fact, before the Tribunal it was conceded by the learned counsel appearing for the Commissioner that cotton-coated fabric was one such variety of the fabrics which was exempt. In the memorandum of revision filed in this Court as well, the grievance of the petitioner is that the Tribunal was not justified in holding that cotton-coated fabrics were included in the category of cotton fabrics. Under the notification dated 25th November, 1958, an unconditional exemption from payment of tax under the Act was given to the commodities mentioned therein with some exceptions. Entry No. 3 of the list of items mentioned in the notification is as follows: "3. Textiles of the following varieties manufactured on powerlooms, excluding durries, carpets, druggets, hosiery goods and ready-made garments, but including the goods specified in the annexure hereunder: (a) Cotton fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [1978] 42 STC 433 (SC); AIR 1979 SC 300 the question was whether "dryer felts " fell in the category of "all varieties of cotton, woollen or silken textiles" specified in item 30 of Schedule B to the Punjab General Sales Tax Act, 1948. The Supreme Court held that the word "textile" in item No. 30 must be interpreted according to its popular sense, meaning "that sense which people conversant with the subject-matter with which the statute is dealing would attribute to it". It observed (in paragraph 5 of the Reports), inter alia, as follows: ".........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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court that the question whether the rayon tyre cord fabric fell within the expression "rayon fabric" or not was a question of fact and the High Court should not go into it. Negativing this submission, it was observed by the Supreme Court (paragraph 21 of the Reports) thus: "We are unable to agree that the question is one of fact. It is a question which concerns the construction of item 22 of the Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. If the rayon tyre cord fabric manufactured by the appellant is covered by that item it is exempt from sales tax and there is no jurisdiction in the sales tax authorities to assess the appellant on its turnover." It then proceeded to examine the question with reference to the material brought to its notice including the interpretation put by the Government of India itself in its various departments upon tyre cord fabrics. It referred, inter alia, to the Revised Indian Trade Classification (1965) published by the Central Government in the Department of Commercial Intelligence and Statistics and the Indian Customs Tariff Guide apart from the table appended to the exemptions in the Central Excise D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called upon to decide whether P.V.C. rexine manufactured by the dealer was exempt from levy of sales tax under the entry "cotton fabrics of all varieties" as occurring in the notification dated 25th November, 1958. This Court found that the exact manufacturing process and the composition of P.V.C. rexine had not been set out in the order of the revising authority. It held that the revising authority should have addressed its attention to the question as to whether P.V.C. rexine manufactured by the dealer was cotton fabric in the popular sense of the word or not. It directed the revising authority to do so, and for that purpose, remanded the matter to it. It was observed by C.S.P. Singh, J., who decided that case that the definition of a particular word given in a particular statute had to be confined to that Act alone and could not be used for interpreting the word when used in a different statute. This observation was made in the context of the view taken by the revising authority that P.V.C. rexine was cotton fabric having regard to the definition of that word as contained in item No. 19 of the First Schedule to the Central Excises and Salt Act, 1944. The learned standing counse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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