STATE OF TAMIL NADU Vs. MADURA COATS LIMITED

JUDGEMENT

(1.) THE department is the petitioner herein. T.C. (R) No. 1177 of 1984 relates to the assessment year 1978-79, T.C. (R) No. 1179 of 1984 relates to the assessment year 1979-80. Both the revisions are relating to tax leviable under the Tamil Nadu General Sales Tax Act, 1959. T.C. (R) No. 1178 of 1984 relates to the assessment year 1977-78, relates to the tax leviable under the Central Sales Tax Act, 1956.

(2.) THE point for consideration in these revisions is whether the cotton tyre cord warp sheet and rayon tyre warp sheet are textile fabrics. THE Tribunal held that the cotton tyre cord warp sheet and rayon tyre cord warp sheet are textile fabrics within the meaning of item 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, and therefore, exempted from tax in view of the decision of the Supreme Court in the case of Delhi Cloth & General Mills Co. Ltd. v. State of Rajasthan 1980 AIR(SC) 1552, 1981 ECR 51, 1980 (6) ELT 383, 1980 (46) STC 256, 1980 (4) SCC 71, 1980 (3) SCR 1109, 1980 TaxLR 1756, 1980 SCC(Tax) 348. In the abovesaid decision the Supreme Court of India has held as under :