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The Deputy Commissioner of Commercial Taxes Vs. Madurai Printing Tape Factory - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtChennai High Court
Decided On
Case NumberTax Case No. 31 of 1968 and Revision No. 18
Judge
Reported in[1971]28STC431(Mad)
AppellantThe Deputy Commissioner of Commercial Taxes
RespondentMadurai Printing Tape Factory
Appellant AdvocateK. Venkataswami, First Assistant Government Pleader
Respondent AdvocateC. Natarajan, Adv. of ;C.S. Chandrasekhara Sastry, C. Venkataraman and C. Natarajan Advs.
DispositionPetition dismissed
Cases ReferredIn State of Madras v. T.T. Gopalier and Anr.
Excerpt:
- - the tape now in question, which is shown to us, is used generally in tying up bundles or papers, and is made of threads which lengthwise are pasted together, without employing the process of interlocking or interlacing the threads, as in making cotton cloth and the like. tapes made as a result of weaving would clearly be within the entry......has been held that 'textile' in its broad sense is what is woven, and it means woven suitable for weaving textile fabrics. 'fabric' itself is, according to the concise oxford dictionary, 'thing put together; woven material; texture, tissue'. there is no doubt, therefore, that the ingredient of textile is necessarily weaving, and what is not woven can hardly be described as textile. the various items mentioned in the entry themselves point to this meaning. tapes made as a result of weaving would clearly be within the entry. but, would it be so if the normal pattern of producing textile by using the warp and woof pattern of thread is not applied in our view, that will not be conclusive. we are inclined to think that weaving is not necessarily limited to that type of weaving. in modern.....
Judgment:

Veeraswami, C.J.

1. The question in this tax case is whether tape, which is produced by cotton threads pasted together parallelwise is textile within the meaning of entry 4 of the Third Schedule to the Madras General Sales Tax Act, 1959. If it is, the assessee, who is the respondent, is entitled to exemption from tax on the related turnover, under Section 8 of the Act. Differing from the departmental view, the Madras Sales Tax Appellate Tribunal held in his favour.

2. Entry 4 aforesaid is : All varieties of textiles (other than durries, carpets, druggets and pure silk cloth) made wholly or partly of cotton, staple fibre, rayon, artificial silk and wool, including handkerchiefs, towels, napkins, dusters, cotton velvets and velveteen, tapes, niwars and laces and hosiery cloth in lengths. Specific mention having been made of tape in the entry, the revenue contends that the term would apply only to tape made of threads as a result of weaving. The tape now in question, which is shown to us, is used generally in tying up bundles or papers, and is made of threads which lengthwise are pasted together, without employing the process of interlocking or interlacing the threads, as in making cotton cloth and the like. The term 'textile' has come up for judicial interpretation in State of Madras v. T.T. Gopalier and Anr. [1968] 21 S.T.C. 451 and The Government of Madras v. Madurai Braided Cord and Tape Producers Co-operative Industrial Society [1968] 22 S.T.C. 470. Following the dictionary meaning of the word, it has been held that 'textile' in its broad sense is what is woven, and it means woven suitable for weaving textile fabrics. 'Fabric' itself is, according to the Concise Oxford Dictionary, 'thing put together; woven material; texture, tissue'. There is no doubt, therefore, that the ingredient of textile is necessarily weaving, and what is not woven can hardly be described as textile. The various items mentioned in the entry themselves point to this meaning. Tapes made as a result of weaving would clearly be within the entry. But, would it be so if the normal pattern of producing textile by using the warp and woof pattern of thread is not applied In our view, that will not be conclusive. We are inclined to think that weaving is not necessarily limited to that type of weaving. In modern advancement of textile technology, it. is now possible, without using the warp and the woof pattern to produce tape, by holding the threads together lengthwise by using gum. To a casual look, the product resembles a tape which has been woven in the normal sense on the loom. But it is not the appearance alone, but what is necessary for weaving is that threads are bound together in order to produce a pattern of fabric or tape.

3. In State of Madras v. T.T. Gopalier and Anr., this Court expressed the view that the term 'weaving' will include also weaving of threads into interlocking patterns. It went on to observe that it cannot necessarily be restricted to weaving on a loom, using the warp and woof pattern of thread, and that any form of using threads so as to evolve a pattern and make them into a product of utility will fall within the definition of 'weaving'. We share this view.

3. The fax case is dismissed with costs. Counsel's fee Rs. 100.


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