INDER SINGH Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THIS is a reference under Section 15 (1) of the Rajasthan Sales Tax Act, 1954 (Act No. XXIx of 1954 hereinafter called the Act) by the Commissioner, Excise and Taxation, Rajasthan, Udaipur, made at the instance of the firm of Messrs Motilal & Co. , Jodhpur, through its partner Inder Singh, the assessee.

(2.) FOR the assessment year 1957-58 the assessee, who carries on business in Jodhpur City, claimed exemption of sales tax on Durries. The Sales Tax Officer disallowed this claim holding that Durries were not included in handloom cloth. The assessee preferred a revision application before the Commissioner, Excise and Taxation, Rajasthan. That officer also rejected the assessee's claim on the ground that the term "cloth" is not a word of art and Durries are not included in the Notification No. F. 21 (7)/sr/55 dated 14th April, 1955. On an application by the assessee that the Durries woven on handloom stood covered by the exemption certificate granted under the Notification relating to hand-loom cloth, the Commissioner has submitted the following question for answer: Whether under the facts and circumstances of the case the turnover of Durries has been rightly included in the taxable turnover?

(3.) NOW the word "cloth" has been understood by the following Lexicographers as under :1. The Oxford English Dictionary : "a piece of pliable woven or felted stuff, suitable for wrapping or winding round, spreading or folding over, drying, wiping, or other purpose; a swaddling or winding cloth, wrap, covering, veil, curtain, handkerchief, towel, etc. " 2. Webster's New Twentieth Century Dictionary : "a woven, knitted, or pressed fabric of fibrous material, as wool, hair, cotton, flax, hemp, synthetic fibres etc. , used for garments or other covering, and for various other purposes, as household furnishings. . . ". 3. Twentieth Century' Chambers's Dictionary: "woven material from which garments or coverings are made : a piece of this material : clothing: the usual dress of a trade or profession, esp. the clerical : a table-cloth : sails: a theatre curtain. . . .