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Judgment
The issue involved in the present tax case is covered by the decision of the Division Bench of this Court in the case of State of Tamil Nadu v. Binny Limited reported in [1998] 111 STC 446, wherein the Division Bench has held that under entry 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959, as amended with effect from April 1, 1974, by the Tamil Nadu General Sales Tax (Third Amendment) Act, 1974, the items of cotton fabrics, woollen fabrics, rayon or artificial silk fabrics, are defined in the terms of the First Schedule to the Central Excises and Salt Act, 1944. Once the item of goods "cotton fabrics" corresponds to the scope of the entry in item No. 19 of the First Schedule to the Central Excises and Salt Act, "tarpaulins" must fall within the substituted entry No. 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act and consequently, tarpaulins are liable to be exempted from tax.
Following the same, these revisions petitions are dismissed.