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TMI Blog1984 (3) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... 4064/X-960(4)/58 dated 25th November, 1958? (3) Whether or not the assessee is entitled to get the exemption of interState sales under Notification No. ST-4486/X dated 14th December, 1957? So far as questions Nos. (2) and (3) were concerned the Commissioner, Sales Tax, held that the patta manufactured by the assessee was covered by the notification dated 1st December, 1973 "beltings of all kinds" and could not be regarded as "cotton fabrics of all varieties" and as such the dealer was not entitled to any exemption. Against that the respondent went up in appeal before the Sales Tax Tribunal. The Tribunal held that the product manufactured by the respondent was cotton fabric and exempted under the U.P. Sales Tax Act. The questions that ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sider as to whether "dryer felts" made out of cotton or woollen yarn by process of weaving and commonly used as absorbents of moisture in paper manufacturing units was covered by the word "textiles" or not. Dealing with the question of textiles the Supreme Court remarked as follows: "Now, the word 'textiles' is not defined in the Act, but it is well-settled as a result of several decisions of this Court, of which we may mention only a few, namely, Ramavatar Budhaiprasad v. Assistant Sales Tax Officer, Akola [1961] 12 STC 286 (SC); Motipur Zamindary Co. Ltd, v. State of Bihar [1962] 13 STC I (SC) and State of West Bengal v. Washi Ahmed [1977] 39 STC 378 (SC), that in a taxing statute words of everyday use must be construed not in their s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial and does not bear in its character as a textile. It may be used for making wearing apparel, or it may be used as a covering or bedsheet or it may be used as tapestry or upholstery or as duster for cleaning or as towel for drying the body. A textile may have diverse uses and it is not the use which determines its character as textile. It is, therefore, no argument against the assessee that 'dryer felts' are used only as absorbents of moisture in the process of manufacture in a paper manufacturing unit. That cannot militate against 'dryer felts' falling within the category of 'textiles', if otherwise they satisfy the description of 'textiles'." The Court further held: "The character of a fabric or material as textile does not depend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax Act which is in pari materia with the notification issued under the U.P. Sales Tax Act. In view of the finding recorded by the Tribunal and also in view of the above decisions, it is clear that the patta manufactured by the petitioner is covered by "cotton fabrics of all varieties". The next question that arises for consideration is that the patta, which is covered by "cotton fabrics of all varieties" is taxable under the notification dated 1st December, 1973, viz., "beltings of all kinds". In Commissioner of Sales Tax v. Dayal Singh Kulfiwala, Lucknow [1982] 49 STC 295; 1980 UPTC 350 a question arose whether the general exemption granted under section 4 in respect of milk and milk products would be sufficient to exempt kulfi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [1982] 49 STC 297; 1981 UPTC 1239 a question arose as to whether notifications under section 4 prevail over the notifications issued under section 3-A. This Court held that so long as the exemption under section 4 continues ice-cream cannot be taxed by notifications under section 3-A of the Act. In Deep Chand Goyal v. Sales Tax Officer [1983] 52 STC 110; 1982 UPTC 1058 a question arose about cotton seeds being taxable. In that case exemption was granted by an earlier notification but was not withdrawn while issuing the subsequent notification, It was held that since the exemption which has been granted has not been withdrawn, cotton seed cannot be taxed by a separate notification. Thus the consistent view of this Court throughout had bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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