State of Tamil Nadu vs Sree Mahendra Brothers

Ismail, C.J.—This is an appeal against the order of Natarajan J. dated 27-9-1978 allowing W.P. No. 4049 of 1976. The point involved

was whether braided cords and tapes will fall within the definition of ''Cotton fabrics''. The learned Judge relied on an earlier judgment of this court

in the The Government of Madras Vs. Madurai Braided Cord and Tape Producers Co-operative Industrial Society, for coming to the conclusion

that the braided cord will fall within the definition of ''cotton fabrics'' as defined in the Central Excises and Salt Act, and S. No. 4 of the Third

Schedule to the Tamil Nadu General Sales Tax Act. Notwithstanding the conclusion, the learned Judge had not granted the relief to the respondent

immediately, but merely directed the authorities to investigate the question as to whether the goods produced by the respondent would fall within

the category of item 19 of the First Schedule to the Central Excises and Salt Act or not. What the learned Government Pleader contends is that

Serial No. 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act has been amended in the sense that originally it contained the

expression ''all varieties of cotton textiles'' but now it contains the expression ''Cotton fabric'' as defined in the Central Excises and Salt Act. As far

as the present question is concerned, we are of the opinion that this amendment does not make any difference, because the Bench in the earlier

case had expressly decided that braided cord will fall within the definition ''Cotton fabrics'' as defined in the Central Excises and Salt Act.

In view of this, no interference is called for with the order of the learned Judge. Hence, the writ appeal is dismissed.