These appeals had companye up earlier for hearing and the bench of two learned judges came to the companyclusion that they should be heard by a bench of three judges in view of the fact that new techniques had been evolved for making fabric out of yarn and it might be inadvisable to companyfine the weaving process to the warp and woof method.
As aforestated, the only material placed by the respondents before the companyrt was the bare statement that the said strapping was made purely from rayon yarns and the percentage of bonding agent used in fabricating the said strapping was negligible.
The writ petitions were rejected by the learned single judge, who found that the requirements of Entry 7 of Schedule III to the Act were number satisfied.
They submitted that the writ petitions were number maintainable in that the writ petitioners had number chosen to agitate the issue before the appropriate sales tax authorities in appeal and revision.
The said strapping, according to the writ petitions, is a fabric made purely from rayon yarns.
The appeals, by certificate, arise upon the companymon judgment of a Division Bench of the Kerala High Court whereby writ petitions filed by the respondents were allowed.
The rayon yarns are used with bonding agents in fabricating the said strapping.
The brochure which was annexed to the writ petition is before us.
Both the learned single judge and the Division Bench negatived this companytention.
The percentage of the bonding agent used for fabricating the said strapping is negligible.
