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TMI Blog2007 (9) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... made by a Division Bench of the High Court of Kerala. The question for consideration was whether nylon fishing nets were, for the purposes of sales tax under the provisions of the Kerala General Sales Tax Act, 1963, properly classifiable under entry 7 of Schedule III, as contended by the assessee, or under entry 100 of Schedule I, as contended by the sales tax authorities. Entry 7 of Schedule I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no element of bonding involved in the making of fish net yarns or in the weaving thereof in the fish nets. The High Court also noted that a Government order issued under the provisions of section 59A of the Act had noted that nylon nets were manufactured out of the nylon twines by the process of weaving, and that twine was the product obtained by twisting two or more nylon fibres. The High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of other substances was not indispensable for the process of bonding as visualised in entry 100 of Schedule I. That which had been bound together was the meaning attributed by the Legislature to the word bonded in the context of entry 100 of Schedule I. We are of the opinion that the High Court was in error. Bonding has a clear technical significance, which the High Court noted. The asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the conclusion that nylon fishing nets were classifiable as rayon or artificial silk fabrics. The Madras High Court considered literature about artificial silk, now known as rayon. It found that nylon fabrics were covered by the descriptive rayon or artificial silk fabrics. Having regard to the fact that the sales tax authorities had placed no material before the High Court to indicate any poss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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