1981 (3) TMI 231

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..... fabrics manufactured by them Were rayon textiles within the meaning of Notification No. ST-4064/X-960 dated 25th November, 1958, and therefore, it be unconditionally exempt from payment of tax. The Commissioner did not agree as the word "textile" in common parlance, according to him, should be confined to clothing meant to cover or clean the body such as shirting, suiting, towel, etc., and furnis .....

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..... bservations made by him "It is stated in the application under section 35 itself 'the warp and weft' are weaved into a fabric or cloth on looms; the plain or laminated fabric is then sold to consumer." The Commissioner, however, did not record any finding whether plain woven fabrics would be covered in the entry "rayon textiles". He decided the case only of laminated fabric. It has been argued .....

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..... he product, except those procedures directly concerned with colouring". At page 186 it has been laid down: "Water-proofing is a process applied to such items as raincoats and umbrellas, closing the pores of the fabric by application of such substances as insoluble metallic compounds, paraffin, bituminous materials, and drying oils." From these extracts the learned counsel attempted to argue th .....

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