19, 21 and 22 respectively of the First Schedule to the Central Excises Salt Act, 1944.
Entry 100 of Schedule I reads thus Bonded fibre fabrics other than those made of companyr.
The High Court also numbered that a government order issued under the provisions of Section 59 A of the Act had numbered that nylon nets were manufactured out of the nylon twines by the process of weaving, and that twine was the product obtained by twisting two or more nylon fibres.
Entry 7 of Schedule III reads thus Cotton fabrics, woollen fabrics and rayon or artificial silk fabrics as defined in Items Nos.
The question for companysideration was whether nylon fishing nets were, for the purposes of sales tax under the provisions of the Kerala General Sales Tax Act, 1963, properly classifiable under Entry 7 of Schedule III, as companytended by the assessee, or under Entry 100 of Schedule I, as companytended by the Sales Tax authorities.
The order under appeal was made by a Division Bench of the High Court of Kerala.
P. Bharucha, J. Special leave in SLP C No.
1832 of 1991 granted.
