1986 (7) TMI 386

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..... n of law has been referred to this Court for its opinion, by the Board of Revenue under section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"): "Whether, on the facts and in the circumstances of the case, the Board of Revenue was justified in holding that hair belting was covered under entry No. 6 of Schedule I appended to the M.P. General Sales Tax Act, 195 .....

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..... and it is at the instance of the Revenue that the aforesaid question of law has been referred to this Court for its opinion. 3.. The short question for consideration in this case is whether hair belting is covered by the term "cloth" as used in entry No. 6 of Schedule I appended to the Act. The Tribunal has found that hair beltings are woven fabrics and its composition is 72.30 per cent cotton, .....

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..... . It need not necessarily be material suitable for making garments because there can be 'cloth' suitable only for industrial purpose; but nevertheless it must possess the basic feature of pliability. Hard and thick material which cannot be wrapped or wound around cannot be regarded as 'cloth' ". Hair belting is a woven fabric and it is not disputed that it can be wound round. It is "cloth" suita .....

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