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Entry NO. 39 of Schedule 1st of RVAT Act, 2003:- "Textile and fabric on which additional excise duty was leviable but exenpted by the

government of india which was subsequently omitted by the finance Act (central Act No. 8 of 2011) from Schedule I of the Additiional Duties of Excise (Goods of Special Importance) Act, 1957, "except goods mentioned in any other Schedule appended to the Act"

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Bombay High court reported in 1977-39 STC-386in the case of M/s. punjab Business & Supply co.pvt. V/s State of Maharashtra:-

In view of these, what we have to consider is, whether these "rags" and chindhis sold by the applicants can be regarded as manufactured cloth. It is true that mills, when they manufacture cloth, do not manufacture the same in the shape of rags or chindhis. this, however is not of much significance as it cannot be disputed that when pieces cut out of the cloth manufactured by mills are sold, they certainly remain manufactred cloth, for example, shirt pieces and pant pieces cut from it manufactured by a mill would certainly be regarded as manufactured cloth and cotton fabrics. Even as far as the mills are concerned, there would be certain cut pieces of odd lengths sold by the mills, which would necessarily be manufactured cloth. In view of this, merely because cloth is sold in pieces and not in the form of takas of bales manufactured by the mills, it does not cease to be manufactured cloth or cotton fabric, it is ture that the rags and chindhis soldby the applicants must have been pieces of cloth of irregular shapes and sizes. we fail to see, however, how for this reason they would cease to be manufactured cloth.

We also fail to see how these rags and chindhis cannot be regarded as manufactured cloth, merely because the purchasers from the applicants were putting them to use raw material for making paper or paper products. if the argument of Mr. phadkar; in this connection, were to be acceptcd,it would result in the description of a commodity being govened by the use to which it may be intended to be put by a purchaser, and this obviously cannot be.

23. T fP R 411-l' q 3IT1lI 3I '-'-1R1R [

Narayan Venkat & Co V/s. State of Andhra Pradesh Reported in 1978-41 STC-437 (AP):-

It is not in dispute that Agents of the petitioner go round and collect cottonrags from tailor shops and from housewives and the material so collected is sold by the petitioner to paper-mills for manufacture of paper. According to Mr. Sastry, when once cotton fabrics come out of the mill and undergo the process of tailoring, or are used by people, they cease to be cotton fabrics, we are unable to agree with Mr. Sastry that merely because the rage are collected from tailor shops or from households they become something diffrent from "cotton fabrics." The rage with which we are concened have not ceased to be cotton fabrics merely because they have gone through the tailoring process, or have come out of the torn dhoties, sarces, shirts and the like, it cannot be disputed that the rags are fabrics and they have been manufactured from cotton. what is necessary to make "cotton fabrics" is the manufacture of all varieties of fabrics wholly or partly from cotton. as stated in item 19, referred to supra. The fact that subsequently cotton fabrics become rage will not make any difference and a rag will not cease to be a cotton fabric. A rag, no doubt, cannot be used as a dhoti, or a saree, or a chadar, or as a bed-sheet but, nevertheless, it is a cotton fabric.

We do not think that any such distinction can be drawn in so long as a rag does not cease to be a cotton fabric, marely because there is fading of the colour of a fabric, or there is a change in it is size, it cannot be anything other than a cotton fabric in other words a mill-mad cloth, it does not change the nature or the character of the product, viz., the cotton fabric. The rags are pieces of cloth of varying size, some used and some unused and some fants may be there because of manufacturing defects. it would appear from the order of the Appellate Tribunal that the Board of Revenue had addressed a letter to M/s Azam jahi mills Ltd., Hyderabad informing the mills that "chindies" manufactured by them are not taxable under the provisions of the Act, with effect from 14th december 1957. The Tribunal, however, sought to draw a distinction between "chindies" and "rags". Accouding to the Tribunal, chindies are manufactured as such by the mills, whereas rags are the result of fabrics being used or cut to varying sizes which are left out as of no use by tailors. The question is not whether a cotton fabric has changed hands, in what form or shape it is ultimately sold, but whether a rag comes within the definition or meaning of a cotton fabric. Rags are of several varieties, they may consist

8

8 :: (1-6) 3TE *iii - 2408 2413/2016/31clg

(7-12) 3T'11 *isii - 401 406/2017/3IeI of defectively manufactured cloth by the mills and sold as such, cloth left out after tailoring, used cotton fabrics in households such as torn bed-sheets, sarees, pillow-cases, table-cloths, wearing apparell, etc. if defective fabrics of varying sizes manufactured by the mills come withinthe meaning of "cotton fabrics" there is no reason why cuts of cloth (cotton fabrics) found in a tailor shop, or torn or used cloth material in the house-hold should be left out of the meaning of "cotton fabrics" The question is not in what shape a cotton fabric ultimately appears, or to what use the cloth has been put, or whether the cloth is still useful for garments or for other household use, but whether it is manufactured out of cotton, as stated in item 19, referred to supra. The High Court of Bombay in Punjab B.&.S. company private Ltd. V. State of Maharashtra had expressed an identical view that "merely because cloth is sold in pieces and not in the form of takas or bales manufactured by the mills, it does not cease to be manufactured cloth or cotton fabrics.

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