IMPORTEX INTERNATIONAL P LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) The proper classification of nylon fishing nets for purposes of sales tax under the Kerala General Sales Tax Act, 1963 (hereinafter referred to as the Act) is the common question involved in these cases. The competition is between Entry 7 of Sch. III reading:

(2.) The petitioners are dealers in Nylon fish nets. The Government issued an order invoking S.59-A of the Act, on 21-10-1985. It took the view that the nylon nets will come under Entry 100. The reasoning in the order reads:

(3.) Fishing has been an adventurous avocation of man with whom a gurgling stream, a placid river, brackish back waters or the boundless seas was in direct contact. Some like the aborigenees of Andamans had such skill and accuracy as to get at the targeted fish by their bows and arrows. Angling was another method. 'Line, hook and sink' is a famous and familiar phrase even for those who have not read the 'Perfect Angler'. Nets were more advantageous. Easier manipulation and larger collection were distinct advantages. Law borrowed very many concepts from the fishing field. Judicial Tribunals, in seisin of taxation problems, sometimes noted how the minor fries were caught while the larger sharks splashed and broke the nets. A reckless adventurer was referred to as one who fished in troubled waters. A shady deal was synonymous with a fishy transaction. The nets of olden days were essentially made of cotton or other fibre twines.