1981 (7) TMI 222

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..... ssessee in this case are exempt from sales tax under section 8 of the Tamil Nadu General Sales Tax Act, 1959, read with item 4 of the Third Schedule to the Act. Item 4 of the Third Schedule exempts from taxation cotton fabrics, woollen fabrics and rayon or artificial silk fabrics, as defined in items 19, 21 and 22, respectively of the First Schedule to the Central Excises and Salt Act, 1944 (Cen .....

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..... aps due to the fact that the kerchief is not woven to size as a fabric in itself, but cut to size by hand or mechanical process. We are satisfied that the expression "fabric" is of sufficient amplitude to cover not only a handkerchief woven as a fabric in its own size but also a handkerchief made out of a bigger dimension of fabric. Whether the handkerchief is manufactured by the textile process .....

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..... r, and might even raise a smile, if posed. It is a matter of surprise that a case of this utter simplicity should, in all seriousness, have been brought before this Court. What is doubly surprising is that similar questions should have reached other High Courts as well. Luckily, for commonsense, the popular idea of a kerchief has found favour with the Calcutta, Orissa and Kerala High Courts, who h .....

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